Abstract: The increased moral degeneration since the Spring and Autumn Period reflected，to a degree，the conflicts of the ritual content (情) and form (文). The chapter Tan Gong in The Book of Rites recorded that You Zi intended to get rid of the ceremonial funeral proceedings as they were not emotional. Zi You refuted that these proceedings were necessary since they feature“微情”and“以故兴物”. The word“微”was most often interpreted as“to reduce or refrain”and“ 故”as“established formalities”. So these rituals were used to help people refrain from excessive sadness.This interpretation is inaccurate. Instead，“微”should be defined as“conceal”and“微情”as“emotion contained in rituals”. In the same way，“故”means“old or traditional rules or routines”，indicating the stability of conventions.This chapter reveals the disagreement among Confucian scholars over ritual content and form. Zi You opposes too much emphasis on content or righteousness but maintains that both the content and the form should be closely integrated. This thought can be traced in Hsun Tzu’s Rite Theory.

Key words: The Book of Rites , Tan Gong , content and form, Zi You, Hsun Tzu