"Dipping water from the river and simmering tea" is an outstanding work and well-known ode on tea in Sung dynasty. It has been frequently compiled into contemporary Su Shih's collections. However, the diverse interpretations of the seventh line "Impoverished Mind Unceasing after Three Cups" of this poem given in different modern reading selections were controversial and gave rise to much argument and discussion. This perplexed readers greatly. The paper explores some major classics of annotations of Su Shih's poems to explicate the reformative interpretations of this line and analyzes the differences and similarities of the explanatory notes shown in different modern reading selections. Furthermore it institutes comparisons and detects reasoning with a view to furnishing an appropriate interpretation for future reference. Hopefully this can dissipate the serious misinterpretation of Su Shih's feeling toward drinking tea.