Abstract: Cognitive dysfunction is the main manifestation of aging, which has become a hot topic of global concern as aging intensifies. This article proposes that essence is the origin of life, qi is the driving force of life, and spirit is the embodiment of life. Guided by the qiluo theory of essence, qi, and spirit, the key pathogenesis and corresponding treatment methods of cognitive impairment caused by aging are proposed: kidney essence deficiency and brain marrow insufficiency are the fundamental, primordial qi deficiency and brain meridian obstruction are the key, brain spirit dystrophy and spirit activity dysfunction are the manifestations; the treatment is to tonify the kidney and essence to fill brain marrow, warm and nourish primordial qi to unblock brain meridians, enhance brain sprit to improve spirit activity, expecting to be beneficial for delaying and preventing aging-caused cognitive impairment.