The essence of Viscera-State Doctrine in TCM is the life system constructed by integrating the framework of the Five Elements in space-time continuum with the Five Zang Organs as central core, internally regulating physique, qi, blood, body fluids and externally incorporating four seasons with the Five Elements. It is not only a branch of the Five Elements’ schematic world view, but also the rendering of the ancient idea of correspondence between man and universe. Five Element Theory borrowed for the given name from "Six House", which back in the day regulated and managed the lending of daily household materials. During late Chou, Qin and Han Dynasties, the representation of these five daily household materials merged with the concept of cosmologenesis, the theory of "qi", and derived the concept of the “application of Five Elements based on their properties”. With this idea, categories of Heaven, Earth, deities, and men are governed by the five properties of Five Elements and the Five Elements’ schematic world view can, as a result, reasonably remain. "House 府", an ancient tax levy agency, and "Concealment 藏", prevention of disclosing or divulging, manifest the characteristics of continual entries and exits. The two different properties of “installing but not eliminating essence 藏精氣不瀉” and “transforming food into essence but not storing it 傳化物而不藏” can be asserted as derivation from the two different natures of “House 府” and “Concealment 藏”.