Abstract: Zong Gao's Great View on Life and Death is actually the irrefutable evidence and manifestation of the nature of emptiness. His point of view is that life and death are merely created by the mind and are not stable phenomena. Life is actually the nature of emptiness that flourishes incessantly, so being termed Great. As such, to grasp the meaning of the Great View on Life and Death, it is suitable to set about the study from the perception, the natural objectives and the essence of Great as well as the comprehension of the common misunderstandings.