In his commentary of the Laozi, Wang Anshi points out that the Way (dao 道) is the material-force (qi 氣). He contends the essence of the Way is "the original material-force" (yuanqi 元氣) and the function of the Way is "the harmonious material-force" (chongqi 沖氣). Together with the concept of “ yin-yang and the five elements ” (陰陽五行說), Wang's cosmology argues that the cosmos is made of one single kind of material-force. Wang separates the non-existent and the existent, the origin and the originated into two parts. He regards the non-existent and the origin as the Way, the existent and the originated as “the myriad things”. The Way as non-being and the myriad things as beings are two different kinds of manifestation of the material-force. Thus he deduces the structure that non-being/the origin and beings/the originated contrast and contrary to each other; and he explains the stillness and the voidness by way of the moving and the solid. Then he concludes that the heavenly Way and the human Way share the common ground; the heavenly Way self-so existes but human beings must act purposefully to let the myriad things created and last. Finally these ideas lead to the conclusion that the Way gave birth to the myriad things in a physical sense. They also show that Wang considers Confucian concepts of humanness, righteousness, propriety and wisdom are external and why he accepts part of Laozi's claims on attacking Confucian ethics. The interesting phenomenon is that while agreeing Laozi's attacking on Confucianism, Wang also emphasizes the importance of human action and prescribes an idea which is based on Confucianism to solve social and cultural issues while adopting Daoist metaphysics.