Recent studies on Neo-Taoism show a great influence from the famous philosopher Tang Yong-tong. To develop their analytical frameworks, many of these studies adopt Tang's view that "Neo-Taoism is primarily a philosophy about the ben/mo and you/wu distinctions." The results of this line of enquiry are quite impressive; indeed, it has made Tang's view a sort of paradigm in the field. Hence it is expected that little effort is found among scholars to break away from this paradigm and to trail a new path, which after all is not an easy task. In this paper I propose a new way to look at the philosophy of Ji Kang by going beyond the conventional categories of" you/wu" and "ming jiao/ zi ran". I begin my enquiry by asking a few basic questions: Suppose that "man" is regarded as a state of being, how would Ji Kang define and construct this "being"? What kinds of limitations would be assigned to it? Would there be any possibility to transcend these limitations? Answers to these questions, I believe, would bring forth some of the basic assumptions which directly affect the ways in which Ji Kang conceptualizes "man" as well as issues related to it. Briefly stated, the purpose of this paper is to make explicit and to explore the theme of "state of being" inherent in Ji Kang's theory. I will do so by highlighting two specific categories, the" qi/ming" and the" xin/shen," as the main foci of my enquiry. Towards the end of the paper, I will also point out those parts of Ji Kang's theory which are yet to be fully devel-oped.