"Commentaries on Lao Tzu's teachings" (解老) & "Illustration on Lao Tzu's teachings" (喻老) in Han Fei Tzu are the earliest works which interpreting Lao Tzu's philosophy. From the viewpoint of naturalism, empiricism, and positivism, Han Fei not only presents a comprehensive interpretation of Lao Tzu's philosophy but also transforms the objective idealism implie in Lao Tzu's philosophy into his own arguments. Therefore, based on the interpretation and transformation of Lao Tzu's philosophy, Han Fei constructed his own philosophy.