This paper deals with the text in Han dynasty, known ad 《Commentary of Lao Tsu》(by Her Shang Gong: 河上公). My dissertation here is Taoist thought has its own internal and axial development when treated as a academic community which always interacts with other academic communities led by Confucian School. This paper tries to follow this hypothesis and investigates three dimensions of this text: Tao (the ultimate origin) and breath or vital energy, breath or vital energy and body, body and politics. Therefore, we may partially sketch the contours of so-called "gasification" viewpoint, epistemological and ontological understanding existed in Han dynasty. And we may draw the outline of the process that《Commentary》conveys the internal essence of thought of Lao-Chung Taoist and Yellow-Lao Taoist ("Four Texts of Yellow Emperor "and "Hwai Nan Tsu" included) to Wei-Jing Taoist (also famous as Wei-Jing Mysticist). We can easily trace the important transition process in middle-age Chinese political philosophy just by analyzing what we get in this Taoist text. The relationships as well as the linkages between categorical issues such as "body and political affairs", "rulers and the ruled" and "root and branch" can also be put in order by following the context of《Commentary》. Finally, we may discover some clues of the internal connection between Han Taoist School and Wei-Jing mysticism and we shall try to initiate some critical points introspectively for further study in conclusion.