This study aims to observe the acceptance of ＂bigu＂ 辟穀 (abstinence from eating cereals or breatharianism) of Buddhists in medieval China from the third to eighth century. Moreover, based on the underlying reasons, contexts, characteristics, and thinking of this practice as recorded in related literature of the time, we can better apprehend the interpretations of the Buddhist apocryphal Sutra of the Three Kitchens三廚經from the seventh century onwards. ＂No food after midday＂ 過午不食has been a part of the traditional practice of Buddhists. However, ＂bigu＂ accompanied with practices such as the imbibing of qi服氣or other treatments which strengthen the body and mind in pursuit of the state of the ＂Celestial Kitchen＂ 天廚have undoubtedly been influenced by Taoist tradition. Why did Buddhists practice ＂bigu＂? What were the modes of operation, patterns, purposes, and related concepts of the ＂Celestial Kitchen＂? This research attempts to refer to the ＂external narration＂ of history to explore the ＂internal narration＂ of the classics; furthermore, from a perspective shared by cultural structures, it aims to compare the Sutra of the Three Kitchens and the origins of its practices as well as observing the similar narratives, language, modes of thinking, and characteristics shared between the two. In this way, this study attempts to understand the historical meanings found within the interactions between Taoism and Buddhism.