Jingming Dao is a new sect of Taoism arose in the times of Song and Yuan dynasties, which is characterized by pursuing to become celestial beings through practicing some moral principles such as loyalty and filial piety. Most scholars think formerly that the theories of Jingming Dao about loyalty and filial piety are influenced by the Confucianism, but they are different widely from the Confucianism in fact, because their essence is a kind of cultivation for inner alchemy. What this paper discusses about is the basic contents of this special kind of inner alchemy, as well as the relationships and differences with Confucianism and traditional Taoism. We expect it can reveal the special use of the Chinese idea of “Unity of the Heaven and Man”.