Abstract:The understanding of Laotsz and Taoteting is an important part of school of Lao.Three parts compose Gehong' understanding of Laotsz and Taoteting.The first one is,Confucius and Laotsz were all supernatural beings,and there was no difference between them in the statue;The second one is,Laotsz didn't pertain to special kind.He was a supernatural being natively.And the last one is,from the angel of supernatural being and politics,Gehong criticized Laotsz and Taoteting.This essay would open out the contents,the characteristics and the significations of Gehong's understanding of Laotsz and Taoteting.