The creation of Taiji Daoyin derives from the integration of Taiji, martial arts and medical science with the explicit purpose of overall health enhancement. All of the inner organs are physically connected and controlled by the autonomic nerves distributed from different levels of the spinal cord – one of the most important meridians in Chinese medicine. Taiji Daoyin particularly focuses on stretching and flexing the muscles related to the spine, and therefore benefits corresponding internal organs. The foundation of the motions is the abdominal breath, specifically diaphragm breathing, accompanied by inner vision guided body movement. Taiji Daoyin is not only for physical health, but also for calmness, concentration, self-control, integrity, perseverance and confidence.

太极导引功法整合了太极、武术以及医学原理中的一些精髓，具有明确的医学保健目的。该功法强调舒展脊柱， 借此改善脊髓及周边自主神经对内脏功能的调节功能。导引气功以膈肌运动带动的腹式呼吸为基础，以意念引领肢体运动，同时以肢体动作训练意念的集中。强调在疏筋活血的基础上的肌筋拉伸运动。太极导引的目的不仅是改善体质减少促进健康，也尊崇“武道”， 即正直、自信、坚持、专注、平和、谦逊。