“Body/appearance” (xing) and “spirit”(shen) constitute a pair of important categories in ancient Chinese philosophy, while the distinction between them an significant theme. Originally as a philosophical reflection of the structure of human life, this pair of categories has prevailed in various fields such as art, literature, architecture, medicine and martial arts. Along with the arising interest in traditional Chinese learning, the relationship between body/appearance and spirit in painting, traditional Chinese medicine, the nourishing of life, martial arts and other fields has been widely discussed. However, neither discussion has reached the level of cultural philosophy. To propose and argue for the concept of the “structure of culture and life” in the “unity of body/appearance and spirit” is to reveal the implication of cultural philosophy in the “distinction between body/appearance and spirit” in ancient Chinese philosophy as well as its methodological significance to current cultural construction.