《Annotations on Chuang Tzu》, autheored by Kuo-Hsiang, was a combination of old versions about various annotations on 《Chuang Tzu》. In other words, the methodology asserted by Kuo-Hisang for annotating 《Chuang Tzu》 represented his theory on metaphysics. Kuo-Hsiang carried on the tradition that "wordings would not convey full meanings," thus signified the themes of "forgetiveness of images and words." By means of the methodology as "expressing feelings by literary languages," he tried to discover the profundity in some farcical phraeses of 【Chuang Tzu》. Accordingly, he assumed the development of Taoist metaphysics in Wei & Chin Dynasties. He completed 《Annotations on Chuang Tzu》 by means of his creative interpretation. Accordingly, he also completed a system of metaphysics that was referred to "as the system of governing a nation. " His methodology encompassed the following items: 1. Expressing feelings by literary languages (寄言出意); 2. Application of sophism; and 3. From analysis to synthesis, which referred to idealistic dialectic rather than analysis and synthesis of context.