Abstract: The awareness of requiting and returning, at least, has rooted in human thought from Yin or Shang Dynasty. "Bao Ben Fan Shi" didn’t form an phrase until the book of Liji in Han Dynasty. The phrase "Bao Ben Fan Shi" appears in three chapters of Liji, including Liji.Yueji, Liji.Liqi, Liji.Jiyi and Liji.Jiaotesheng. Among them, Liji.Liqi, Liji.Jiyi and Liji.Jiaotesheng especially focus on meanings of "Bao Ben Fan Sh"in the aspect of Li. Meanwile, Liji.Yueji stresses on the meanings of Yue. Ljji.Yueji explained from three points of view, including human, others and groups, heaven, earth and nature. It deeply expounded the significance of "Bao Ben Fan Shi", which enlighten wide inspiration for humanapos;s later generations.