俞玫以內煉之術解說《參同契〉而著有《周易參同契發揮〉、《周易參同契釋疑〉二書，本文則以此二書為研究的對象，探討他對魏伯陽《周易參同契〉的繼承與發揚。他在這二本書中提出三個重要的理念:一、結合神仙還丹之道與《易〉的太極之道，為道教內丹學找到一個本體的依據，也為一切具體的修煉找到形而上的理論基礎。
二、對漢代象數易學作深入且積極的闡發，改造並發揮五行生成數、月體納甲、十二辟卦等論述並直接引入人身煉丹的運作中，達到人與天地同一陰陽之義蘊。三、特重以圖來解易，在《周易參同契發揮〉中有太極圖、五行生成數圖、納甲圖、方位圖等來解釋《易〉學義理和《易〉學象數，並以此深化道教的內丹學。綜合哲理派、象數派及圖書派之要義，俞玫詳益l展開道教易學與還丹之道的論述，頗具研究之價值。本文擬從這些層面來探討俞攻關於《參同契〉的丹道易學。

Yu Yen expounds his discussion on “TsanTung Chi" with inner alchemy and he also has two books which are “Theelaboration of Chou Yi Tsan Tung Chi" and “Theinterpretation of Chou Yi Tsan Tung Chi" according to the theory. This essay will research on these two books and discuss how Yu passes on and enhances Wei Bo Yang's“Tsan Tung Chi." In these two books， Yu brings up three significant concepts: l.Combineinner alchemy with the rational content of“Chou Yi" Tai-Chi and pursuit a substantial basis for the inner-alchemy of Taoism. 2.Elucidate the image numbers in Yi of Han dynasty， and lead the theories such as the development of Five Elements' theory， Chinese astrology， and the ebb and flow of twelve Gua into the function of inner alchemy， and attain the united connotation with the universal. 3.Put emphasis on explaining “ChouYi" with illustrations， and use the illustrations in the “Theelaboration of Chou Yi Tsan Tung Chi，\" such as Tai-Chi diagram， the development of Five Elements' diagram， Chinese astrology diagram， and orientation diagram， to explain the philosophical connotations and the image numbers of“Chou Yi." By integrating the school of philosophical connotations， the image numbers and diagram， Yu Yen elaborates on the theory of Taoist Yi and inner alchemy， and his exposition is worth researching. This essay attempts to discuss the the theory of inner alchemy on Yi of Yu Yen's“Tsan Tung Chi."