During the Jiaqing-Daoguang period Liu Yuan who respected the original classics and hoped to restore the original intention of Confucius and Zengzi in The Great Learning advocated the behavior consistent with Neo-Confucianism and conducted a systematic refutation of Annotation on the Great Learning the essence of Zhu Xi?s theory. He started with the framework of The Great Learning which is the most comprehensive expression of the value system of Neo-Confucianism and came up with a complete denial of Zhu Xi_'s interpretation of the Three Cardinal Guidelines( san gang ling 三纲领), claiming that Zhu Xi_'s interpretation completely deviated from the original intention of the ancient sages. Then he rejected Zhu Xi_'s idea that Investigation of Things( gewu 格物) is the first and leading item among the Eight Articles ( ba tiao mu 八条目), and replaced it with Sincerity(cheng yi 诚意). Liu Yuan_'s argument indicates its theoretical characteristics of blending Confucianism and Taoism conforming to Wang Yangming_'s philosophy implicitly and advocating self-preservation. On the one hand it weakened the authority of Zhu Xi and the revival of Zhu Xi?s philosophy in the middle and late Qing dynasty. On the other hand it promoted the popularization acceptability and practicality of The Great Learning. What_'s more it showed the tendency that Bashu philosophy had followed the Song studies rather than the Han studies before the Tongzhi period proving that the Han learning in Qian-Jia period prevailed only in the south of the Yangtze River and that there were differences in the process of regionalization of Neo-Confucianism. Liu Yuan has become a concrete case to explore the pattern of Bashu and even Zhu Xi studies in the middle and late Qing Dynasty.