This part is to comment the part related to acupuncture among the contents of Ku Chim Sip Ⅰ Won(九鍼十二原) in Young Chu(靈樞) and Bo Myung Jeon Hyung Lon(寶命全形論) in So Moon(素問). This volume divide in three chapters. Chapter Ⅰ deals with rules of Bosa(補瀉) in acupuncture. Chapter Ⅱ deals with desirable attitude in acupuncture. Chapter Ⅲ deals with Ku Chim(九鍼) that correspond to the universe, four seasons and YinYang. So Chim Hea(小鍼解) in Young Chu(靈樞) also comments Ku Chim Sip Ⅰ Won(九鍼十二原) in the same way that this part does. And yet there are not a few differences from this part in noting. Thus we need the comparative study of between this part and So Chim Hea to understand Ku Chim Sip Ⅰ Won(九鍼十二原). Therefore I made a comparative study of views of many physicians to correctly understand.