In Lo Ch'in-shun's 羅欽順 thesis "The Unity of Li and Ch'i," Lo postulated that according to Chu His 朱熹 li 理 is nothing but the principle of ch'i 氣. His explanation of this monism resulted in the rising of new approaches to Chu His's old doctrine. This paper analyzes Lo's concepts, such as his concept of li, the unity of the principles of Heaven and the desires of human nature, the unity of the secular and spiritual worlds, and the relationship between t'ai-chi 太極 and yinyang 陰陽. We find that Lo's monistic li and ch'i brought a different understanding of these principles to li studies (理學). As a result, Lo was regarded as a materialist. Although it is still nearly impossible to evaluate all of Lo's achievements, hopefully this paper will provide some deeper insight into Lo's thinking to provide innovative ideas for further study.