本文企圖由「身、心」與「形、神」的字源學著手，在古代煉養文獻中，探究其在不同敘述脈絡下，被使用的個別意義與相同意義，從而建立起「形、氣、神」三者在煉養上的差異地位與合一關係，以進一步說明俗稱「形氣神合一」，且不說「身氣心合一」的文化邏輯。因而本文的主旨在瞭解：一，「形、氣、神」合一，或若干學者所言「身、氣、心」合一的原理：二何以道家文本中，常用「形、神」，而罕身「身、心」論述？三，何以流行的氣功修行，講「神」者少，講「形」者多？ 筆者由文獻中發現，「形、氣、神」互爲母子開係，這使得三者合一成爲邏輯之必然；而「氣」居「形、神」間的地位，更給予「形氣神合一」之說以動力因素。至若多用「形、神」代替「身、心」討論身體的深刻意涵，在於論述一個更大的議題，即企圖超越肉體的身、心而指向形上、形下的領域探索，而這個領域亦屬於中國藝術、哲學共有的範疇。其意涵是，氣功不只是身體鍛練，更是一種與藝術、哲學之實踐同調的修練。我們從唐代至宋，「感神通靈」畫觀之衰與山水花竹禽魚畫之興，可以解釋由「氣」至「神」的修煉，屬於「形而上」的境界（道），理性上有難言之隱；而由「氣」至「形」的修煉，有如注意繪畫用筆的形式，成爲可以論說的形下之技。因而流行的氣功修行，講「神」者少，講「形」者多。

The author starts with the etimology of two sets of words, "body," (身) "heart" (心) and "form," (形) "spirit" (神), and to inquire from the classic documents on cultivation in various descriptive contexts about each set's specific and same meanings. The purpose is to establish the different status and unitary relationship of the three of "form, chi, spirit" (「形、氣、神」) and further to point out the cultural logic of so called the "unity of form, chi, spirit"(形氣神合一) instead of the "unity of body, chi, heart"(身氣心合一) This article intends to explain, firstly, the principle of the "unity of form, chi, spirit" or the "unity of body, chi, heart" by some scholars, secondly, why the Taoist texts frequently use "form, spirit" and rarely use "body, heart," thirdly, why the popular chi-kung practice talking more about "spirit", and less about "form". The author founds that the "form, chi, spirit" has a mother-son relationship reciprocally. This makes the unity of the three logisticly necessary. The chi is in the middle status of "form" and "spirit," which gives the dynamic element of the "unity of form, chi, spirit." As to the reason using more of "form" and "spirit" to substitute "body" and "heart" in the discussion of the body is for a profound discourse, that is, to go beyond the corporality of body and heart toward the exploration of the domain of physics and metaphysics, The latter domains are also belong to the common realm of Chinese art and philosophy. The implication is that chi-kung is not merely an exercise of the body, but also has a coherent tune associated with the practice of art and philosophy. The declined of the art viewpoint "meeting of god and spirit" (感神通靈) and the rise of the mountain-river-flower-banboo-fowl-fish painting from Tang to Sung Dynasty may explain that the practice from chi to spirit belongs to metaphysical realm (Tao 「道」). It is difficult to discuss with rationality. While the practice from chi to form is like foes sing on the form of drawing in painting, which is a skill of physics that may be described. This is why the talking of spirit is less than that of form in popular chi-kung practice.