“ Lao-Zi Xing-Er Commentary” is the important interpretation of Taoism of Lao-Zi. It is very different from other Commentary to Lao-Zi and covered some new ground like health-preserving, celestial, and Fun-Chang (房中) thought. We care about, Xiang-Er Commentary has absorbed Lao-Zi to what degree. In other words, it changed how much significance from commenting Lao-Zi. This article draws up by “ Lao-Zi Xing-Er Commentary” are the core, the annotation strategy which except combs its explanatory notes and commentaries Lao-Zi when adopts, again further contrasts “ Lao-Zi He-Shang-Kung Zhang-Ju” and Wang-Pi “Lao-Zi Dao-De-Jing Commentary” center to Lao-Zi annotation and utilization. The study reorganized “ Lao-Zi Xing-Er Commentary” to use any method to explain “Lao-Zi”. Finally, this article pointed out “Lao-Zi Xiang-Er Commentary” depend on “Choose the character”, “to reduce the character”, “punctuate” and “move righteousness” and so on the method, adjusts “Lao-Zi” the religious texts, so as to expands its Taoism immortal to become an immortal it to say.