Life education in Taiwan has a rich but short history of no more than twenty years. Although the Ministry of Education issued in 2008 an official version of "Outline of Life Education" for Senior High School Elective Courses, a complete system of theory has not yet been established. Our aim in this paper is to build up a theory of life education as inspired by the Fu Jen scholars. The content of the present study has two parts: philosophy of life by Fu Jen scholars, and the proposal made by the author of study, which is composed of: the process of life, the width of life, and the depth of life.