〈太一生水〉作為佚文的特殊處在於它是一篇可類比為宇宙論的出土文獻。此文獻的天道思想因為「太一」概念而引起古代天文與數術思想的討論,並對「太一生水」的生成過程有所詮釋。本文首先省察「太一」概念的天文與數術背景,並說明其中所蘊含的價值觀。次而就研究者多從「宇宙論」(Cosmology)的理路來理解與詮釋〈太一生水〉的內容,本文分析如此詮解理路是否相應於簡文思想,進而後設地指出,實踐觀點纔是「太一生水」作為生成理序的理論目的,因此可結論〈太一生水〉的天道思想是以價值理序的觀念聯繫天道與人道。 Guo-dian Bamboo Slips ‘Tai-yi Sheng Shui’(Great One engendering water) is the lost text and excavated manuscript which analogous to cosmology. Because of the concept of Tai-yi, the thinking of Tian-dao of ‘Tai-yi Sheng Shui’ brought about discussion of Tian-un (the motion of Heaven) and Shu-shu(occultism, fortune-telling, mantic method), and interpretation of Great One engendering water. My paper, first, reflects on the background of Tai-yi to Tian-un and Shu-shu, and I illustrate the concept of Tian-un and Shu-shu of Tai-yi implying the value. Secondly, scholars mostly comprehend the context of ‘Tai-yi Sheng Shui’ by the logic of cosmology, but I doubt the interpretative schema whether corresponds to the thinking of bamboo slips, and figure out that the becoming order of Great One engendering water is about practical meaning. Therefore my paper concludes that the thinking of Tian-un (the Motion of Heaven) of ‘Tai-yi Sheng Shui’ connects Tian-un and humanity by value order.