Ding Xing Hsu is the most important as well as the most controversial piece of writing about Sung Ming neo-Confucianism. One of the controversies is about whether Ding Xing Hsu is a book about moral cultivation or a work on the effect of the maturity of moral cultivation. If it is about moral cultivation, what kind of moral cultivation is it about? As for the Buddhist and Taoist discourses in the book, are they continuance of Buddhism and Taoism or are they original ideas? These two issues are the main points of this paper.