The gist of Pan Gu Shengong theory is: 1)The principle of properly conducting oneself in society and the key of exercising Pan Gu Shengong Qigong is achieved through adhering to the following philosophy: “To take kindness and benevolence as basis, to take frankness and friendliness to the heart.” 2) The philosophy on the way of treating others and dealing with affairs is: “To speak with reason, to treat with courtesy, to act with emotion, and to accomplish result.” 3)The third principle is “to turn mystery into reality and to transform complexity into simplicity.”

According to the theory of Pan Gu Shengong, Qigong is a special knowledge, possessing both matter and spiritual characteristics. The matter characteristic shows itself in three ways: 1) as a special kind of energy, 2) as a special form of the molecular movement, 3) as a special kind of field. The spiritual characteristic mainly refers to the dynamic ability that surpasses matter characteristic and manifests itself in vitality and thinking ability. The spiritual characteristic has conscious action and super-conscious action. The relations between all things and matter in the universe including man and man, man and matter, matter and matter coexist while opposing one another, are tolerant then stable, are harmonious then resonant. The philosophical viewpoint of Pan Gu Shengong, then, is that of harmony prevailing among the Heaven, Earth, and man.

The contents of the forms of Pan Gu Shengong is to absorb the energy of the sun and the moon and the essential Qi of the universe, then use it to suppress the negative things and to make known the merits, to help mankind and to guide its people. The principle of Pan Gu Shengong is formulated according to the dialectical relations that exist among and between various kinds of things and matter contained in the formation, development, and trend of the Heaven, Earth, and man.

Pan Gu Shengong has condensed the factors in the Universe that are beneficial to man and matter, and has provided the function of self-adjustment. As a result, if practitioners of this Qigong are willing to conduct themselves in the correct manner and to deal with things according to the principle of “taking kindness and benevolence as its basis, taking frankness and friendliness as its bosom,” put forward by the Qigong, and to insist on exercising according to the contents stipulated by the Qigong, then the effect of curing sickness, strengthening body, developing wisdom, and living in harmony and friendship with others will be realized.

The principles of curing sickness through Pan Gu Shengong Qigong are two. The first principle is that by performing the exercises outlined herein according to the rules, the practitioner will directly absorb the matter elements from the great nature that are beneficial to the human body, and will cure the sickness caused by the lack of the matter elements in the organs of the body. The second principle achieved through exercising is that the physiological function of the human body will be enhanced by the absorbed energy, thus curing the sickness caused by the obstruction of the physiological function in the organs of the body.