本文透過工夫內容、工夫目的、形上根源等三大內容轉向的討論，揭示從《老子》到《河上公注》工夫形態的詮釋轉向。透過討論二者工夫形態之異同，則能清楚展示《河上公注》所異於《老子》之處，並指出其如何充分展開養生思想的面向。首先，若從工夫內容而論，《河上公注》將《老子》之無為無心的修養工夫轉向以去欲調息為主的修養方法。其次，若從工夫目的來看，《河上公注》則從《老子》之修身治國轉向益壽延年。再次，若從形上根源說明二者異同，則《河上公注》由《老子》之本體宇宙論轉向氣化宇宙論。由此可見《河上公注》已非僅為順通《老子》原文而作注解，實為藉由注書來展開其養生思想。

This paper will demonstrate the direction shift of the interpreting of the Views on the Gong Fu Theory in Lao Zi and in He Shang Gong Zhu, by discussing the three subjects: the content of Gong Fu, the objective of Gong Fu and Metaphysical and Original. Through the discussion on the similarities and differences of the Views on the Gong Fu Theory in the two texts, the differences and the development of the idea of Regimen in He Shang Gong Zhu can be clearly identified. Firstly, in the view of the content of Gong Fu, He Shang Gong Zhu shifts the focus from the idea of No Intention No Action in Lao Zi to the idea of Invocation beyond Desire. Secondly, in the view of the objective of Gong Fu, He Shang Gong Zhu shifts the focus from Self-Cultivation in Lao Zi to life immortality. Thirdly, if it is based on the Views on the Human Body and Spirit, then He Shang Gong Zhu will differ from Lao Zi by shifting the focus from Chi-inclined Cosmology to Qi-Hua cosmology. Throughout the mentioned discussion, it will be clearly shown that He Shang Gong Zhu is not just an annotation or interpretation which subjects to the meaning of Lao Zi, but a further development on its idea of Regimen. He Shang Gong Zhu sufficiently embodies the characteristics of Regimen in Han Dynasty. Hence it activates the ideology of Lao Zi which formed in Han Dynasty, and opens up a new way to interpret Lao Zi.