Form and spirit, or body and soul, are an important pair of concepts in Chinese philosophy on life. In terms of human life, these two concepts exist in unity and are inseparable. Their unity gives rise to life, while their separation leads to death. There are generally two opposing views about the relationship between the two concepts. One view holds that spirit is the essence of life, while body is only the form in which life exists. The other view is that body is the material basis for the existence of spirit, while spirit is the inner basis for the functioning of body. This pair of concepts also apply to the realm of aesthetics, referring to the form and appeal of architecture, or the form and content as well as the form and charm of literary works.

All human beings exist because they have spirit, and their life depends on their bodies. If the spirit is overused, it will be depleted; if the body is overworked, it will be damaged; if body is separated from spirit, it will cease to exist... Thus, spirit is the inner root of life, and body is the outer form of life. Records of the Historian

The human body needs energy to become a human being, and energy needs to be in the body in order to be perceived. No fire can burn on its own. How can there be a vital essence without it taking a form? Wang Chong: A Comparative Study of Different Schools of Learning

Spirit is form, and vice-versa. Therefore, if form exists, spirit exists; if form is gone, so is spirit... Form is the way in which spirit exists, and spirit is the basis for form to function. Therefore, form is material, and spirit is its inner function. Fan Zhen: On the Extinction of Soul