The theory of Spleen and Stomach is a work which can best embody Li Dongyuan's academic thought.The book expounds the close relationship between spleen and stomach and the physiological and pathological conditions of the four zang organs,and the prescription and medication rules for the treatment of the five zang diseases,enriching the theoretical connotation of viscera syndrome differentiation.Starting from LI Dongyuan's description of the physiological and pathological relationship between the heart and the spleen and stomach in Spleen and Stomach,this paper summarizes the characteristics of Li Dongyuan's treatment of heart diseases based on spleen and stomach,“either supplementing or relieving,only benefiting the spleen and stomach”.Starting with the pathogenesis of the spleen and stomach and treating heart diseases from the spleen and stomach,it will be of great benefit to learn from the ancient methods of Dongyuan and treatment of acquired foundation.