本文在概略总结和吸收前人对《太平经》研究的基础上,对其文本属性、成书过程、涉猎内容等方面略作梳理,并将经书中记载的音乐理论内容展开,在阐述音乐的产生及其传递方式、律调理论、音乐格法、音乐的作用及意义的同时,结合音乐在《太平经》中作论述时的相关语境和内容,展示道教经书遵天道、法阴阳、顺四时五行的核心思想观在音乐事项中的体现。 On the basis of summarizing and absorbing predecessors’study on Taiping Scripture, this paper briefly sorts out the textual attributes, the process of making books, the content of the study, and expands the content of music theory recorded in the book. And the mode of transfer, the theory of tune, the method of music, the function and significance of music, the author combines the context and content of the music in the discussion of Taiping Scriptures, The embodiment of the five core elements of thought in music matters.