Abstract:Ma Yifu's four learning rules of “Fuxing Academy” is the concentrated reflection of his effort theory. In the declaration of the four learning rules, Mr Ma based his arguments on Confucian classics, and embodied the essence of the Buddhism, which was extensive in the absorption of various schools and succeed in doing so naturally. Through the effort theory, Mr Ma's theoretical standpoint of adhering to Cheng Zhu School, academic characteristics of mastering Confucianism and Buddhism, and academic character of rigorous honesty, came to light. The connotation of the four learning rules, can deepen the understanding of the order and necessity of moral cultivation, and can further understand the broadness and harmony of Chinese traditional academic