This paper seeks to identify the correspondence between the structure of “Three Notes” in Zhuangzi and that of “Sound-Feeling Relation” in “Sheng Wu Ai Le Lun.” This paper finds that by making reference to “Three Notes” in Zhuangzi, Ji Kang with his “Sheng Wu Ai Le Lun” attempts to address that certain “embodied Dao feeling” can emerge through listening to music. However, such feeling is different from another common feeling, the “will-steered feeling” out of a listener’s grief or sorrow. Due to the fact that the “embodied Dao feeling” is a naturally harmonious one led by and transformed from harmonious sound, “Sheng Wu Ai Le Lun” can be evidently regarded as inheriting from and transforming the idea of “Three Notes” in Zhuangzi. In other words, such “embodied Dao feeling” is the peaceful response of sorrow or joy aroused in a listener’s restless or tranquil state of mind led by harmonious sound; the listener’s response reveals an active transforming process between objective sound and subjective feeling. Thus, the “Sound-Feeling Relation” in “Sheng Wu Ai Le Lun” implies a practice aspect to listeners. That is, through listening to music, a listener can engage in the practice of transforming personal feeling in order to help one’s inner mind going into the peaceful state of the embodied Dao.