The author studies the article "The Elegiac Writing (Oration) for Ş-Ə-Lang" not only from the viewpoint of the language usage but also from its contents, thoughts, and plots. It provides us with the various aspects to appreciate and analyze this article. Moreover, it emphasizes the relationship between Han-Y and his nephew. But the other articles comment on this work mostly from the ways of its contents, form, and feelings, etc. There are few studies on the phonology of "The sacrificial writing of Ş-Ə-Lang" done. Therefore, the author hopes to represent the beauty of the combinations of the sounds and feelings in this elegiac writing.