Zong Bing's ”Preface of the Landscape Painting” (畫山水序) is the earliest landscape painting theory in Chinese painting history. So far as scholars discussed about Zong Bing's painting theory, always depends on his ”Preface of the Landscape Painting”, and commend him for his admirable perspective technique of landscape painting and his aesthetic appreciating theory-”to let the spirit unfold” (暢神). Nevertheless, scholars still argued about the spirit behind Zong Bing's painting theory should be refer to the Buddhist or the Taoist? According to Zong Bing's ”Preface of the Landscape Painting”, ”The declaring for Buddhism” (明佛論) and other articles, different to past worthies' research results, this article thought the age environment to people indeed has the certain influence, but it's not so absolutely. Zong Bing is not depends on Taoist spirit or Zen to interpret landscape paintings, but the view of Buddhist Madhyamika school. According to this, Zong Bing's Buddhist painting theory is different to Han Wei dynasties sets up the practical goal which was persuades based on The Confucianist morals, or the Taoist natural esthetic interests. Speaking of the first one that opening a different manner to interpret landscapes by Buddhism, Zong Bing definitely has a noticeable status in Chinese painting history.