Li Gao wrote, in three volumes, completed in 1249, as his late-life work, which is also a representative work that centrally reflects his academic theories, published posthumously. The main existing versions include: Dongyuan Shishu edition, Siku Quanshu edition, and the 1957 photolithographic edition by the People's Medical Publishing House, among others.

The entire book consists of 38 medical treatises and 63 formula treatises, divided into three volumes: upper, middle, and lower. The upper volume separately elaborates on the physiological characteristics of the spleen and stomach, pathological changes, and their significance in the understanding of pathogenesis, adhering to the principles of Neijing and Nan Jing, and further developing them, with attached discussions on the treatment methods for various syndromes such as the Yang-Raising Stomach-Replenishing Decoction; the middle volume further elaborates on topics such as the rise and fall of qi movement, dietary fatigue, and heat syndromes, and discusses the main applications and modifications of formulas like the Middle-Tonifying Qi-Replenishing Decoction and the Tiaozhong Yiqi Decoction for supplementing the spleen and stomach; the lower volume focuses on the relationship between spleen and stomach deficiency and other zang-fu organs and the nine orifices, with formulas for treating dietary injuries to the spleen and related clinical experiences.

The entire book adheres to the principle of Neijing "humans are fundamentally based on water and grains," and is based on the idea that "humans are fundamentally based on stomach qi," striving to elaborate on the pathogenic theory that "internal injury to the spleen and stomach leads to all diseases," advocating the therapeutic principle of cultivating and supplementing the spleen and earth, and subduing yin fire, forming a relatively systematic theoretical system for the differentiation and treatment of internal injuries to the spleen and stomach. Although many formulas in the book are extended from Neiwaishang Bianhuo Lun, further theoretical elaborations have been made, always adhering to the principles of cultivating the earth and supplementing the middle, using sweet and warm to eliminate heat, and sweet and cold to purge fire.