This study is regarding Tsung Ping’s Essay on Painting Landscape(the Hua shan-shui hsü, 畵山水序, Introduction to Painting Landscape) and his philosophical backgrounds during Six Dynasties in China. The preceding studies are categorized according to the philosophical views, which are the ideologies of Taoism and Buddhism. The important point of two views is how we understand Tsung Ping’s view of the world. In this point, this study aims to review his Essay on Painting Landscape which is associated with his philosophical backgrounds.The view of Taoism is based on the classification of a Taoist text from the Li-tai ming-hua chi(歷代名畵記, Records of Famous Painters in History) and the context of neo-Taoism(玄學) which was philosophical background of those days. Whereas the view of Buddhism is based on the interpretation of Ming fo lun(明佛論, Discourses Illuminating the Buddha) which advocates a Buddhist position. In matters of two views, this study raises two questions. One is the problem of placing under the category of Taoism, and the other is that of Tsung Ping’s view of the world. The former is regarding philosophical Taoism, neo-Taoism, and religious Taoism, that influences the understanding of his view of the world. That is associated with philosophical Taoism and Chinese Mahayana Buddhism, which are non-substantialism. This study suggests Tsung Ping’s understanding of Taoism is based on non-substantialism, because his texts advocate a Buddhist theory which contain many of Taoist texts. In this point, this study suggests the distinction substantialism between non-substantialism is useful to understand Tsung Ping’s view of the world.In Tsung Ping’s theory of landscape main points are the truth(道, Tao), the sages(聖人) and the landscape(山水). First, his view of the truth is Buddhistic theory of causality and void which is realized by infinite existence. According to his thought, all beings and phenomena consist of the relation of causality and those substantiality is void. This point of view is not to mean nothing of all beings and phenomena but to mean no boundary of all beings and phenomena. Second, his view of the sages is explained by the concept of Buddha in the adoption process of Chinese Buddhism which is influenced with the concept of neo-Taoist sages. His view is mixed by Confucianism, Taoism and Buddhism, and he did not distinct each idea but integrate one concept that is same in the end.Third, his view of the landscape is related to his view of the truth. According to his theory, the landscape is manifested by the truth(Tao) and all beings and phenomena exist in the infinite existence. He explains that the landscape is related to the mind(神) which has two meanings. One is Dharmakāya(法身) as the truth itself, and the other is the mind of self as the main agent of samsara(輪廻, the eternal cycle of birth). These meanings are unified by Madhyamaka thought(中觀思想). If this point of view were accepted, the concept of ;;expanding the spirit(暢神)’ should be understood. That is the progress that the mind of self is unified with cosmetic Dharmakāya of no boundary.In this point of view, the landscape is explained by contemplation or meditation which banishes the boundary of the mind and the landscape by disappearing the distinct of subject and object. This is related with ;;object and human oneness(物我一體)’ of Taoism and ;;Suchness(tathāta, zhen-ru, 眞如) and non-division(不二)’ of Buddhism. The roaming(遊) is remaining free infinitely. According to this point, the landscape is the method that the truth and the landscape, the painter and the appreciator are inducing and communicating each other for unification. So his theory aims to pursue not the imitation or representation but the truth, and since then that influences the landscape theory for the pursuit of the truth as a spiritual value.Keywords : Tsung Ping(宗炳), Tao(道), Sage(聖人), Landscape(山水), Mind(神), Roaming(遊)