Visceral manifestations theory is an important part to compose Chinese medicine basic theory, but as one of the contents of the theory, "the heart and the small intestine sharing a paired relationship" is controversial because of lacking solid theoretical basis all long. The authors hold that the characteristics of Chinese medicine visceral manifestations theory is emphasizing the function but neglecting the form. "The heart and the small intestine" in this theory cannot be equated with "the heart and the small intestine" in modern anatomy. The authors explain the theory systematically to furt...