葛洪《抱朴子•內篇》引入道家「玄」、「一」、「道」等概念鋪陳其形上理論，將「玄」視為形上理論的第一義，「道」則仰賴「一」以作用發顯萬物。整個宇宙萬物由「氣」構成，並且分、天、地人三界，而氣是有變化之能，這是神仙道教的丹鼎養生之術的重要基礎。 葛洪的神仙思想除了極力證明神仙長生的真實存在之外，並總結過去道教的養生方術之道，闡述神仙道教的方法論問題，建立了較有系統的理論。所以在形上理論的拓展以及神仙思想的建立上，《抱朴子》在道教史上有重要地位。但是在形上理論與神仙思想之間的關係上，葛洪尚有疏漏之處。其中最關鍵的是葛洪的神仙命定說讓其形上理論與神仙思想無法圓融通會，另外在形神互依的觀點上，下士尸解能否判為「神仙」，亦是有疑之處。

　　　　　Gehong's Baopuzi: Inner Chapter incorporates Daoist notions such as Xuan ('Mystery'), Yi ('One'), and Dao ('Way') to establish and demonstrate his metaphysical ideas. He sees Xuan as the primary concept in his metaphysics, and the Dao depends upon lq in its functional manifestation and the creation of all things. The whole universe is made up of Qi, and is divided into three realms: Heaven, Earth and Humanity. Qi is capable of transformation; this is the foundation of Daoist immortality techniques of cultivating life. Besides providing strong testimony to the real existence of immortality, Gehong's immortality thought summarized Daoist techniques of cultivating life in the past, discussed the methodology of Immortality Daoism, and thus came up with a more systematic theory. Therefore, historically, in terms of the development of a metaphysical theory and immortality thought, the Baopuzi occupies an important place. However, in terms of the connection between metaphysical theory and immortality thought, Gehong has left some unresolved issues. Among them, the most crucial is his determinist theory of destiny which is impossible to reconcile with his metaphysics. Another, from the point of view of mutual dependence of body and spirit, is the question about inferior adepts who underwent 'liberation from the corpse': are they immortals?