《山海經》分別使用了變形與不死藥來處理死亡之問題，前者是具有身體重構、死後重生的變形過程，後者則是獲致身體不朽、服食精華的不死物質。在這兩者之間，看似存在著完全不同的論述模式，實則背後具有一帶有「瑪納」性質的能量流轉生死觀，成為通於兩系統之間的內在動能。本論藉由將生死視為可流通的生命能量，並透過身體表述的不同，建立起尸、變形神話的兩種身體型態的生命能量觀，以企圖說明神人身體做為非常姿態之表現，正是源於神人凌駕於常人的生命能量。而這種豐盈充沛的能量，除表現在非常的身體姿態外，亦與服食不死藥中所結晶的生命能量有關。同時，這樣的能量流轉的生死觀，匯通變形象統與不死系統，使《山海經》的死亡意識呈顯更為豐富義蘊之可能。

Shan Hai Jing (The Book of Mountains and Seas) uses Metamorphosis and Elixir to deal with the problem ofdeath. The former is a process through which a physical reconstruction and rebirth after death is accomplished. The latter is a substance by which an immortality and energy is sustained. On the surface, these two modes of dealing with death seem to be opposite to each other, they however share same quality of "Mana" which is an energy flow between two substances or conditions in different life stages, something similar to kinetics between two different systems. This study regards life and death as two conditions, and views metamorphosis as a process of energy transferring and flowing between them. If we see body as a manifestation of specific status, then supernatural persons, who exist in a different body status because they possess more energy while most ordinary people do not. The obtainment of the energy-full condition has something to do with taking Elixir which is the crystallization of energy. Therefore, a theory of energy transferring between two different life stages can be used to explain the Metamorphosis and Elixir phenomena we often encounter in mythology. As a result, the meaning of death and its transformation in "Shan Hai Jing" can be realized and interpreted from this new perspective of energy flowing.