In this essay, I address a holistic account of the ontological commitment of Gadamer`s conception of play. The analysis consists of three parts. The first is to point out that certain basic characteristics of play are in essence some characteristics of Being. On the basis of this observation, as I further argue, an approach to a preliminary view of Being can be figured out. Secondly, I show the relationship between Being and man in virtue of an analysis of the relation between play and man. And finally, I argue that the play of Being is in some sort of sense a language game; and Being and man are to be mediated as a phenomenological unity in a language game of this type. Details of this holistic account of the ontological commitment of Gadamer`s conception of play are discussed.