This article probes into how it is that spiritual values comes to be incarnated in ones bosy in Mencius theory. I Will deals with three core concepts of Mencius Study, namely, Embodying, understanding words and Cultivating ChI. It is an very important theory on the Confucian view of the body, which states that flesh, ChI and spirit are in all one. If one cultivated on of the three, the other two would be affected as well. Therefore, one who cultivated himself can embody his body and understand any messages from others; he, finally, could communicate with the cosmic element of Chi.