Li Rong abandoned and deepened Taoism,emphasizing internal logic of Taoism and Wei-Jin metaphysics,and integrating Buddhism’s three ways of thinking,to unfold his theory of metaphysics.He established a system of transcendent Taoism,which was influenced by the thought of middle view.He was also influenced by the "double diversion and double non" and the metaphor of the medicine.He also used Jizang’s "yuti" and "shimi" to secularize his theory Li Rong took the cultivation of mind and nourishment of qi as a cultivation way,and was influenced by Buddhism to change the Taoist concept of "form", and took "heart in emptiness" as the method to recover "Taoism".He thought that people can "die without death" to achieve spiritual transcendence,and integrate the realm of "duplicate metaphysics" and "ultimate emptiness".