“Later Journey to the West” is a sequel of “Journey to the West;” there are forty chapters in total, and it was a work written at the beginning of Qing Dynasty. The book continues to write that after Tang Sanzng (the Tang Monk) acquired the sutras and went back to the territory of Tang Dynasty, and after the sutras had been spread and circulated in China for two hundred years, because the Monk and the disciples did not obtain the correct explanation in the previous time, the sutras could not save the world and enlighten the people, resulting in Emperor Tang Xian Zong’s upholding celestial beings and favoring Taoism, monks’ seeking profit, and common people’s falling into vice. In order to rectify these situations, the Buddha ordered the Tang Monk and Sun Wukong (the Monkey King) to seek the people that searched for the correct explanation; therefore, this contributed to Tang Banji (the second Tang Monk), Little Wandering Monk(the second Stone Money), Zhu Yijie, Sha Zhihe (Sha Mi), and the Dragon Horse’s going to the Spirit Mountain to look for the correct explanation; finally, they were conferred a title and became buddhas. Besides propagating the Buddhist philosophy, the book is rich in sarcasm, contains deep implied meaning, and its art of writing has special features. The research took the implied meaning of “Later Journey to the West” and its art of writing as the focal points of exposition, and divided the fiction’s implied meaning into five items of “cultivating the heart and getting rid of the improper thought” “satirizing the politics,” “satirizing the common intellectuals,” “satirizing the human nature,” and “satirizing the religion;” as for the art of writing, the book exerts efforts in rhetorical techniques, characters and roles, super-reality, and description in comicality and humor to highlight the fiction’s features of literary creation. The research expected to have a more comprehensive understanding to “Later Journey to the West’s” connotation and writing.