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.

Among the research of Chinese Characters, there is a long history of the study of “the six categories of Chinese characters,” also a lot of research achievements have been accumulated from the past. Since the Qing Confucian Dai Zhen put forward the theory of “Four Noumenon and Two Uses,” advocated that the Transformed Cognates and Rebus are as the methods of using characters. The debates have been raised once again among different parties. Among them, the one with the most divergent opinions is the usage of “Transformed Cognates.” At the end of the Qing Dynasty and the beginning of the Republic of China, Mr. Zhang Taiyan made a theory from the perspective of the migrating of language. “The transformed Cognates, means that a new character created by changing the tone or the rhythm of the original character,” said Zhang. He clearly stated” a new character created,” regarded that “Transformed cognates” as a practice of creating new characters due to the transfers of sound. Which has always been seen as an important promoter of the theory. However, the subsequent researchers who also sat at the feet of Zhang have two different understandings and interpretations of “the method of using the character” and “the method of creating a character”. This article attempts to sort out the relevant discussion of Mr. Taiyan’s theory and restore the background of the time that Zhang made it. Also discussing the different interpretation perspectives of Zhang’s Transformed Cognates Theory by subsequent scholars in Taiwan. Finally, propose the author’s observations and conclusions.