The teaching of Zhineng Qigong is based on the The Theory of Hunyuan Entirety,
The fundamental understanding is that everything in the universe is a manifestation of Hunyuan Qi, whether visible or invisible. When Hunyuan Qi gather closely, it will become physical form and become Qi form when disperses.
(聚成形散成風) Though there are different levels of Qi, they are able to affect each other and can transform into one another. As such every existence in the universe are connected as an entirety.
Human consciousness Qi, known as YiYuanTi is a very hight level of hunyuan qi and is very powerful. It can influence on different level of qi in human body.
The Three-layer of Matter is an important part in The Theory of Entirety, explains that all matters are consist of three layers. The first layer is matter, which is the visible physical form. The second layer is the invisible existence which includes different types of energy, such as heat, light, electricity and magnetism. The third layer is information. It is the core and dominant the main characteristic of the matter, distinguishing one from another.
In human body, these three layers manifest as Xing (the human physical body), Qi (the invisible substance inside and around the physical body which is also the life force) and Shen (the source of the consciousness/mind activities).