The paper, starting from the perspective of philosophical exploration of life, combines historical literature with ontology and dualism as the focal points, integrating features from various fields such as psychology, traditional Chinese medicine, and phenomenology. It conducts a comparative study on the similarities and differences between Western ontology and Taoist dualism of form and spirit. The article elucidates how the 'outward-extending material world and inward-purifying spiritual world' are unified in the principle of the amalgamation of 'human body.' It also provides specific methods and theoretical explanations for the discovery of the spiritual world in the East and West. The external world is defined as the material realm discovered by science, while the internal world is the spiritual realm revealed after the purification of the mind. Both idealism and materialism have tended toward extremes in two directions. Both Western ontology and Eastern Taoist dualism of form and spirit have discovered the phenomenon that 'the spirit can exist independently in this time and space through specific exercises such as meditation.' Taoism, with its unique medical foundation in the study of 'form,' recognizes the interaction of form and spirit, leading to the development of their respective religious, philosophical, and theological traditions. Interdisciplinary and cross-regional studies in religion, particularly in the field of mental and physical health, are expected to become significant trends in the future."
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