Jing Qi (Fine Qi) theory of The Four Articles of Guanzi plays an important role in the development of Qi category in Chinese philosophy. Most scholars declare that the writer of The Four Articles of Guanzi transformed Laozi's Dao theory into Jing Qi theory, and the concept Qi or Jing Qi is equal to Dao in The Four Articles of Guanzi. It's obviously that these concepts have inner connection, however, we should not simply regard them as one concept in different terms. I try to point out their difference from the viewpoint of how all things are constructed, and consider that "Dao" is the ultimate foundation of all things, that is the formal cause, and the source of spiritual activities; "Qi" is the material element, that is the material cause, and the material source of all things; "Jing Qi" is one type of Qi which can hold Dao, so it is able to be the media between Dao and Qi. Through Jing, The Four Articles of Guanzi combined the inner connection among Dao, Qi, all thing, and human heart, and established a mature type of Qi theory in Daoism.
