Huangdineijing Taisu(Taisu) was written by physician Yang Shangshan during the early Tang Dynasty, and it is the oldest extant document of Huangdi Neijing(Neijing). Influenced by the philosophy of the early Tang Dynasty, the book pioneered in researching Neijing from different sections. It followed Neijing’s idea about the function of viscera is to store essence qi. Besides, it emphasizes that “shen storage” is the core function of viscera. According to it, liver is like a storage which corresponds to spring, and it stores shaoyang and wood qi. It also stores blood, a kind of essence. It governs soul, and this is the major function of liver. Liver sores blood and so it governs soul. The contribution of Taisu on Neijing are on three aspects. Firstly, it categorized the main ideas of Neijing into different sections; secondly, explained the function of liver storing blood, soul and essence qi, and its relation to liver governing soul; thirdly, argued the internal generation of shen and soul from the theory of Buddhism. To analyze the liver theories in Taisu is significant for the development of liver theory and further research.