This study is to research the model by I-Kuan Tao through the works of interpreting Analects. Some paragraphs are chosen for researching I-Kuan Tao’s diversity of opinions from traditional interpretations. The perspective of interpreting canons for “Source” and “Un-Source” is the core of I-Kuan Tao’s thinking system. The definition of “Source” by I-Kuan Tao emphasizes the source of universe and the spirit of human beings. I-Kuan Tao’s doctrines tells the believers the importance of returning to the “Source”. The belief of “Source” is based on the doctrine of “Nature is Principle”. From I-Kuan Tao’s perspective, the “Li-Tien” (理天) is the principle and the sacred space, and it is the “Source” of the universe. I-Kuan Tao think is that to know the “Source” requires the instruction from the “Truth Pastor” who could guide the “Source” of human body, and the believers could realize the source of life and the beginning and end of the universe. I-Kuan Tao also emphasizes the difference of “Tao” and “Religion” In the study, we could realize “Source” and “Un-Source” is the core of the canon interpretation by I-Kuan Tao, the thinking system is including all the thoughts in the I-Kuan Tao. We need to read the works through their core thoughts, then we could understand what their perspectives are to interpret canons.