Historically, there have been certain “unsolved cases” objectively, and the transmission of imperial power in the early Song Dynasty is one of them. The succession of Emperor Taizong of Song has been accompanied by numerous speculations and mysteries since ancient times, among which “the sound of an axe and the shadow of a candle”, “The Golden Cabinet Alliance”, and “the mystery of the birth mother of Tingmei” have always been research hotspots in the field of historical studies. On this series of issues, scholars have undergone continuous textual research and analysis on the truth of these “unsolved cases” over several generations, gradually forming several major academic viewpoints, such as the independent transmission theory and the three-transmission theory of “the alliance in the golden coffer”. This has gradually restored the complex political situation in the early Song Dynasty and promoted the understanding and recognition of the political culture in the early Song Dynasty. Based on the research on the issue of establishing the heir in the early Song Dynasty, which was deeply influenced by the Five Dynasties, new insights have been gained into the changes in the inheritance system during the Tang and Song dynasties, and a theory comprehensively elaborating on the inheritance system has been constructed. From an institutional perspective, this summarizes the objective patterns of change that existed during the Tang, Five Dynasties, and early Song dynasties, interprets the complex political “unsolved cases” and political culture in the early Song Dynasty, and forms a re-examination and new understanding of the issue of imperial power transfer in the early Song Dynasty.