Treating spirit,which relates to many philosophical theories and techniques,is key to the effect of acupuncture-moxibustion therapy. According to qi monism and the three-layer thought of nature-earth-human,it is believed that the spirit means the ability or possibility to communicate with the nature-earth-human,and response refers to the spirit-interlinking progress between persons and the nature-earth-human. While treating spirit is seen as keeping learning and practicing the progress. The author describes treating spirit by acupuncture-moxibustion in terms of metaphysics and examples. It believes that treating spirit is inevitable as three-layer thought,which stems from traditional Chinese culture,is permeating into acupuncture-moxibustion theory. Treating spirit,a combination between medical ethics and techniques,indicates that doctors understand patients and diseases both generally and detailedly,with mental requirement for the two parts.