If one examines from the evolution of “Bi-Xing (comparison and allusion), one can grasp its outline of the development of the Ming Dynasty Poetry Theory. Looking at the development of the School of Ming Dynasty Poetry, the fierce debates between poets and schools can be called the particular features of Ming Dynasty Poetry Theories; yet the attempts to innovate and to seek the development of poetry and psalms can be view as a common feature. Reflecting on the common literature, both the contents and formats all aim to seek the future orientation of the poets and the poetry. Among which, folk songs’ nourishing changes between elegance and commonality as well as the proposition of using moods for comparison and allusion give the Ming Dynasty comparison and allusion theory a display of rich colors. This study adopts the Ming Dynasty poetry work as the main textual references, complimented by notes, anthology and poetry textual criticism from the Ming Dynasty, with the focus on relevant discussions on Ming Dynasty comparison and allusions to carry out comparative investigation. Using induction methods to carry out original text discussion, this study attempts to clarify the common features of Ming Dynasty comparison and allusion theory and the changes between elegance and commonality. Moreover, this study utilizes historical research method to analyze Ming Dynasty comparison and allusion theory heritages and initiation in the contemporary era. From the debates between Ming Dynasty poetry theory and folk song theory, it also use comparison method to analyze the particular features of Ming Dynasty comparison and allusion theory and the changes between elegance and commonality.