The four scrolls of Commentary on Poetries of Tao, by Wen Ru-neng, compiled the poetry commentaries from different school of thoughts. This is a resourceful book which gathered opinions from every point of view. For any scholar who wishes to read commentaries on Tao, this book would suffice. It is a practical and useful reference. It is no doubt the milestone and an important literature for the study of Tao’s poetry during Qing dynasty. This book used Annotation of Tao Yuan-ming’s Poetry as a reference – a book written by Li Gong-huan of Song Dynasty. Using the format of Li’s writing, the book added a fresh perspective to its content and style, while including the commentary from different angles and compiling them into a poetry supplement. That is why it surpasses the achievement that Li has accomplished. This study is to analyze the content of Wen’s Commentary on Poetries of Tao, so as to better understand the purpose of this book, manifesting its value and characteristics. The connotation as well as the pros and cons will be compared to comprehend the achievement of Wen’s study on the literature of Tao, so Wen’s status in the study of Tao during Qing Dynasty will be made clear. The entire article will be divided into four parts: (1) Introduction; (2) Analyzing Commentary on Poetries of Tao; (3) The mistakes and ambiguity of Wen’s comments; and (4) Conclusion.