”Sizongwuheng” has been one of the important formula methods of the Taoist spell since Tang and Song Dynasties. We can trace the source back to the statements of ”Zhiwuheng” and ”Wuhuadi” in the Qin and Han Dynasties unearthed literature. In order to promote the understanding of the theoretical source and development source about the idea of ”Sizongwuheng” in Taoism, we must make full use of and draw lessons from the newly unearthed materials and research achievements during the course of investigating the origin of the idea of ”Sizongwuheng”. In this paper, laying emphasis on the perspective of Taoist Literature, we will focuse on the analysis of evolutionary process of the idea of ”Sizongwuheng”, and strive to restore the process that Taoism absorbed and transformed the idea of ”Sizongwuheng” and the difference and connection between them.