The purpose of this essay is to investigate the thought of Liu Da-kui, who was a leading member of the Tongcheng School of the Ancient Classics Movement. the Tongcheng School claimed to inherit the “Dao” of Confucius, Mencius, Han Yu, Ouyang Xiu, Cheng Yi, Zhu Xi, and criticized the so-call Han Xue School of their time. Nowadays “Textual study” is considered to be the most important feature and accomplishment of the Qing Dynasty. However, people of the Qing Dynasty still followed the teachings of Li Xue. Li Xue’s developments and influences during the times of Qianlong and Jiaqing reigns still deserve our attention. As the second leader of the Tongcheng School since its founding, Liu Da-kui’s poems and essays have become very precious materials for studying the developments of the Qing Dynasty Li Xue. This essay makes the following points: First, Liu Da-kui’s view on heavenly Way states that “heavenly Way” is comprehensive and objective. When facing this “heavenly Way”, human beings can only do what is right, and should not concern about fortunes or misfortunes, prosperity or difficulty of the individual. Second, Liu Da-kui’s view of human nature advocates that one should “fulfill one’s nature and get rid of one’s bad nature.” Moreover, he also maintains that “one should only concern about fulfilling one’s duty, and should not consider self-interest.” It is still following traditional Li Xue’s attitude and standpoint. Third, Liu Da-kui’s ethics considers the relationship between an emperor and ministers to be “colleagues”, which is opposite to Li Xue’s view, which claims that a loyal minister does not serve two lords. Regarding husband and wife, he opposes a woman to commit suicide for her husband before marriage or a woman should keep widowhood even if she is only engaged to her husband. Fourth, Liu Da-kui is skeptic of history. Although he thinks that “affairs change in all ages and as times change, the Way becomes different,” he still follows the orthodoxy of Confucianism. In summary, Liu Da-kui’s thought is not only conservative, but also progressive at the same time. From his thought, we can detect the currents or directions of the thought of the time.