周敦頤的《太極圖》是源自陳搏的《无極圖》，而《太極圖說》則是對《太極圖》所作的詮釋，總共只有246個字。由《太極圖》的層次觀之，可以明顯看出，是一種「順化生人」的宇宙生成圖示，而《圖說》則包含有「順化」和「逆化」上下往返的過程。《圖說》的宇宙生成模式是：元極→太極→五行→萬物。這樣的宇宙觀明顯是融合了漢代的「天人宇宙論圖式」和陰陽五行理論以及魏晉以後的道教學說所發展出來的宇宙生成論。周敦頤「順化生人」的理論，其價值在於建立實有的天道觀，強調世界以及萬物的緣起是實存性的實有，不是虛幻不實的。這裡，明顯是針對佛教的理論而說的。在「逆化」方面，周敦頤把《无極圖》由下而上的逆而成丹的修煉歷程，直接轉為儒家以中正仁義上合天地的倫理精神。這樣的轉化，是將道教的道成肉身的宗教信仰與終極理想，直接轉化成儒學的人文化成。周敦頤的「順化」說與「逆化」說，就如李約瑟所說的是將宇宙整體視為一個大生命的有機體，天地萬物都是這個有機體所生發出來的，也是這個有機體的一部份。當然，分殊的萬物涵蘊有這個大生命的全部，所以，分殊的萬物也能透過自己去體現這整個有機體的大生命。

Chou, Tun-Yi's “Tai Ji Diagram” originated from Chen, Tuan's “Wu Ji Diagram (diagram of supreme ultimate).” “Explanations of Tai Ji Diagram (Tai-ji-tu-shuo)” is the interpretation for “Tai Ji Diagram,” only 246 words in total. To see from the level of “Tai Ji Diagram,” we can observe clearly that it is a kind of universe creation diagram of “Shun-hua-sheng-ren (the universe's process of creating human beings and objects),” and “Explanations of Tai Ji Diagram (Tu-shuo)” includes the processes of “Shun-hua” and “Ni-hua.” The universe creation mode of “Explanations of Tai Ji Diagram (Tu-shuo)” is Wu Ji (supreme ultimate)→Tai Ji→five elements→all God's creation. This kind of world view is apparently from the mixing concepts of “The Corresponding Mode between Heaven and Man” and the theories of Yin, Yang, and five elements of Han Dynasty, and the universe creation theory developed by Taoism after Wei Dynasty and Jin Dynasty. The value of Chou, Tun-Yi's theory of “Shun-hua-sheng-ren (the universe's process of creating human beings and objects)” lies in establishing the actual metaphysics, emphasizing the origin of the world and all God's creation are actually existing, and not illusory and unreal. Here the statement is obviously aiming at the Buddhist theory. At the aspect of “Ni-hua,” Chou, Tun-Yi transformed the process of cultivating one's physical and mental capabilities according to Taoist rules, and becoming a celestial being into the Confucian school's ethical spirit of the golden mean, benevolence and righteousness that correspond to the nature law. This kind of transformation converts the Taoism's religious belief and ultimate ideal of becoming an immortal with the human body into the cultivation of Confucianism directly. Just like what Joseph Needham said, Chou, Tun-Yi's "Shun-hua" theory and "Ni-hua" theory take the entirety of the universe to be the organism of the common life. All things on earth yield from this organism, and are also part of this organism. Of course, the common great life consists of all special things under the sun. So, all special things on earth can also realize the common great life of the entire organism through themselves.