Lu Xiang Shan's "Xin-Xue (心學)" succeeded to the philosophy of Confucius-Mencius that admitted the legislative nature of the will concerning moral laws. In Xiang Shan's philosophy Xin (心) is the good will, and Li (理) is the direction of actions that is determined by Xin itself. Xin is good-oriented necessarily, and it includes two contents: one is the judgment about Right and Wrong, and Good and Bad, another is the attitude to admit the Good and reject the Bad. The former is the function of "Liang-Zhi (良知)" but the latter is the function of "Liang-Neng (良能)". Because both "Liang-zhi" and "liang-Neng" are functions of Xin, Xin is not only the legislator of moral laws but also the fundamcntal power of moral actions. The orientation or consciousness to the Good is the beginning of moral actions; and giving the value for being into an object, with sympathy with it, and becoming one body is the end of moral actions, Because the value for being into the object is given by Xin, it is the case of "Xin-Seng-Wu (心生物)". Someone maintained that Xiang Shan's" Xin-ji-Li (心即理)" was a case of subjective idealism. But it is wrong because Xiang Shan's philosophy is not an epistemological system nor denying the reality of beings. I, in this paper, examined the grigin of Xiang Shan's "Xin Xue", the mearing of "Xin-ji-Li", and practical methodology of it, relating it to the philosophy of Mencius.