〈太一生水〉此篇佚文主要論述太一、水、天地、神明、陰陽等順序的生成關係，文中提到的「萬物母」、「萬物經」、「天道貴弱」文字均表明此佚文與道家的關聯，是道家重要的思想文獻之一。多數學者已指出文中所言之「太一」蘊含了古代天文術數的觀點，本文則藉由對「太一」概念的歸納、釐清，並對〈太一生水〉中所揭露宇宙論模式做一重新銓釋，認為〈太一生水〉乃藉由「水」試圖對《老子》若干觀念進行衍釋，且提出一有別於「水生論」與「氣論」的特殊宇宙論模式，而〈太一生水〉將「太一」與「水」作一連結的特殊觀點，則顯示其應是一篇產生於水生論過度至氣化論時的宇宙論，是一偏重尚水思想的氣化論作品。

The Guodian Bamboo Texts of Taiyishengshui, discovered in 1993.This lost article "Taiyishengshui" mainly discusses the formation of Taiyi, water, heaven and earth, shen-ming, and yin-yang. The words in the text all indicate the connection with Taoism and are one of the important thought documents of Taoism. Most scholars have pointed out that the "Taiyi" mentioned in the article contains the views of ancient astronomical figures. This article summarizes and clarifies the concept of "Taiyi", and reinterprets the cosmological model revealed in "Taiyishengshui".