Abstract: Based on the theory of the qi movement of internal organs, Huang Yuan-yu pointed out that the "jia-wood descending" of the gallbladder is closely related to the qi movement of the internal organs within the body. The gallbladder belongs to jia-wood, which promotes qi movement throughout the body by transforming qi into xiang-fire. Therefore, the physiological functions of the lung, kidney, heart, liver, stomach, and bladder are all closely related to jia-wood descending of the gallbladder and xiang-fire lurking. Pathologically, if jia-wood does not descend, it will affect the stomach, resulting in the upward movement of the stomach qi. Besides, if xiang-fire of the gallbladder disturbs the heart fire, it will cause agitation. If the movements of jia-wood and xiang-fire are against the lung, it will cause cough and nasal sinusitis. If xiang-fire is not hidden in the kidney, it will lead to the loss of warmth of kidney water and the extinction of kidney qi. If the gallbladder qi does not descend, it will easily cause the depression of liver-wood, constraining liver qi and producing wind. Thus, in terms of treatment, jia-wood descending and xiang-fire lurking are the main treatment methods for the counterflow of qi based on the gallbladder theory of internal organs. The theory of jia-wood descending can complement and enrich the qi-movement and restraint theory, provide a new interpretation of the "Inner Canon" that "all eleven organs depend on the gallbladder", and also provide new ideas and references for clinical application.