(缪仲淳、柯韵 伯俱有此说，而未畅未确，今为伸其说如下)
饮者，水也，清而不粘，化汗、化小便而未成者也；痰者，稠而极粘，化液、化血而未
成者
也。饮之生也，由于三焦气化之失运；三焦之失运，由于命火之不足。经曰∶三焦者，决渎
之官，水道出焉。膀胱者，州都之官，津液藏焉，气化则能出矣。盖水入于胃，脾气散精，
上
输于肺，此即津也。其渣滓注于三焦，为热气蒸动，则不待传为小便，即外泄而为汗，故汗
多则小便少也。下行入于膀胱，而膀胱有上口，无下口，仍借三焦之气化，始能下出，故曰
气化则能出矣。其在三焦，则曰水；在膀胱，则曰津液者，水在三焦，质清味淡，外泄为汗
则味咸，下泄为溺则气臊，皆受人气之变化，而非复清淡之本质矣。故汗与小便，皆可谓之
津液，其实皆水也。火力不运，水停中焦，上射于肺。治之之法，补火理气，是治本也；发
汗利小便，是治标也。痰则无论为燥痰，为湿痰，皆由于脾气之不足，不能健运而成者也。
盖水谷精微，由脾气传化，达于肌肉而为血，以润其枯燥；达于筋骨而为液，以利其屈伸。
今脾气不足，土不生金，膻中怯弱，则力不能达于肌肉，而停于肠胃，蕴而成痰矣；已达于
皮膜者，又或力不能运达于筋骨，故有皮里膜外之痰也。又多痰者，血必少，而骨属屈伸，
时或不利，此其故也。治之之法，健脾仍兼疏理三焦，以助其气之升降运化，是治本也；宣
郁破瘀，是治标也。燥痰则兼清热生津，痰乃有所载而出矣。所以必用破瘀者，痰为血类，
停痰与瘀血同治也。治痰不得补火，更不得利水；补水、利火，即湿痰亦因火热郁蒸，愈见
胶固滋长，而不可拔矣。此痰饮分治之大义也。至于患饮之人，必兼有痰；患痰之人，亦或
有饮，二证每每错出，此古人治法所以不别也。不知病各有所本，证各有所重。患饮兼痰者
，治其饮而痰自消，痰重者，即兼用治痰法可也；因痰生饮者，治其痰而饮自去，饮重者，
即兼用治饮法可也。
（缪希雍、柯琴都有这种说法，但阐述得不够详尽和确切，现在我为他们进一步阐发这一观点如下）
饮，是水液，质地清稀而不黏稠，是正在转化为汗液或小便但尚未完全形成的状态；痰，质地稠厚且极度黏腻，是正在转化为体液或血液但尚未完全形成的状态。
饮的产生，是由于三焦气化功能运行失常；三焦运行失常，是因为命门之火不足。《内经》说：三焦，是决渎之官，水道由此而出。膀胱，是州都之官，津液藏于此，经过气化作用才能排出。大概水进入胃中，脾气散布精微，向上输送到肺，这就是津。其中的渣滓注入三焦，被热气蒸腾运动，那么就不必等到传变为小便，就会向外泄出成为汗，所以出汗多则小便少。向下流入膀胱，而膀胱有上口无下口，仍然借助三焦的气化作用，才能向下排出，所以说“气化则能出”。在三焦之中，称为水；在膀胱之中，称为津液。水在三焦时，质地清稀味道淡，向外泄出为汗则味道咸，向下泄出为溺则气味臊，这些都是受到人体之气变化的影响，而不再是原来清淡的本质了。所以汗和小便，都可以称之为津液，其实质都是水。如果火力不能运化，水停滞在中焦，向上射入肺脏。治疗的方法，补益命火调理气机，这是治本；发汗利小便，这是治标。
痰则无论是燥痰还是湿痰，都是因为脾气不足，不能健运而形成的。大概水谷的精微，由脾气传化，到达肌肉成为血，以滋润其枯燥；到达筋骨成为液，以利关节屈伸。现在脾气不足，土不生金，膻中气怯虚弱，那么力量就不能达于肌肉，而停滞在肠胃，蕴结而成痰了；已经到达皮膜的，又或许力量不能运达于筋骨，所以有皮里膜外之痰。又多痰的人，血一定少，而骨骼关节屈伸，时常不利，就是这个原因。治疗的方法，健脾同时兼疏理三焦，以帮助气的升降运化，这是治本；宣畅郁结破除瘀血，这是治标。燥痰则兼用清热生津，痰才有载体而排出。之所以必须用破瘀的方法，是因为痰属于血的同类，停痰与瘀血同治。治疗痰不能补火，更不能利水；补水、利火，即使是湿痰也会因为火热郁蒸，更加胶固滋长，而无法拔除了。这就是痰饮分治的大义。至于患饮病的人，必定兼有痰；患痰病的人，也或许有饮，这两种证候常常交错出现，这就是古人治疗方法不加以区分的原因。不知道疾病各有本源，证候各有侧重。患饮兼痰的，治疗其饮而痰自然消除，痰重的，就兼用治痰的方法即可；因痰生饮的，治疗其痰而饮自然去除，饮重的，就兼用治饮的方法即可。
(Miao Zhichun and Ke Yunbo both held this view, but their exposition was neither exhaustive nor precise. I now elaborate on it as follows.)
Yin (Fluid retention) is water; it is clear and non-viscous, representing a state where fluids are transforming into sweat or urine but have not yet fully formed. Tan (Phlegm) is thick and extremely viscous, representing a state where fluids are transforming into body fluids or blood but have not yet fully formed.
The generation of Yin arises from the failure of Qi transformation in the Sanjiao (Triple Burner); the failure of Sanjiao function stems from insufficient Mingmen Fire (Fire of the Gate of Life). The Classics state: "The Sanjiao is the official of irrigation, through which water passages flow." "The Bladder is the official of the capital, storing body fluids; only through Qi transformation can they be excreted." Generally, when water enters the Stomach, the Spleen disperses its essence, sending it upward to the Lung; this is Jin (Thin Fluids). The dregs pour into the Sanjiao, where they are steamed and moved by heat qi. Thus, without waiting to transform into urine, they may escape outward as sweat; hence, excessive sweating leads to reduced urination. Flowing downward into the Bladder, which has an upper opening but no lower opening, the fluids still rely on the Qi transformation of the Sanjiao to exit downward, hence it is said that "only through Qi transformation can they be excreted." Within the Sanjiao, it is called Water; within the Bladder, it is called Body Fluids. When Water is in the Sanjiao, its quality is clear and taste bland. When escaping outward as sweat, it becomes salty; when draining downward as urine, it becomes ammoniacal. All these changes result from the influence of human Qi, losing their original clear and bland nature. Therefore, both sweat and urine can be termed Body Fluids, but essentially they are all Water. If Fire power fails to transport, Water stagnates in the Middle Jiao and shoots upward to the Lung. The treatment method involves tonifying Fire and regulating Qi, which treats the root; inducing sweating and promoting urination treats the branch.
Tan (Phlegm), whether Dry Phlegm or Damp Phlegm, always results from Spleen Qi deficiency failing to perform healthy transportation. The essence of food and grain is transformed by Spleen Qi, reaching the muscles to become Blood, moistening dryness; reaching the sinews and bones to become Ye (Thick Fluids), facilitating flexion and extension. Now, with Spleen Qi deficiency, Earth fails to generate Metal, leading to weakness in the Danzhong (Sea of Qi). Consequently, force cannot reach the muscles, stagnating in the intestines and stomach, accumulating to form Phlegm; what has already reached the fascia may fail to transport to the sinews and bones, resulting in Phlegm hidden within the skin and fascia. Moreover, those with abundant Phlegm often have deficient Blood, causing occasional difficulty in joint movement; this is the reason. The treatment method involves strengthening the Spleen while simultaneously regulating the Sanjiao to assist the ascending, descending, transporting, and transforming functions of Qi, which treats the root; ventilating depression and breaking stasis treats the branch. For Dry Phlegm, clearing heat and generating fluids is added so that Phlegm has a carrier for expulsion. The reason for using methods to break stasis is that Phlegm belongs to the category of Blood, and retained Phlegm is treated similarly to Blood Stasis. Treating Phlegm must not involve tonifying Fire, nor should it involve promoting urination; adding Water and reducing Fire causes even Damp Phlegm to become more sticky and proliferative due to heat-fire stagnation, making it impossible to eradicate. This is the major principle of differentiating the treatment of Phlegm and Fluid Retention. As for patients suffering from Fluid Retention, they invariably have accompanying Phlegm; patients suffering from Phlegm may also have Fluid Retention. These two conditions often overlap, which is why ancient treatments did not distinguish them strictly. One must understand that diseases have distinct origins and symptoms have varying emphases. In cases of Fluid Retention accompanied by Phlegm, treating the Fluid Retention causes the Phlegm to dissipate spontaneously; if Phlegm is severe, Phlegm-treating methods can be combined. In cases where Fluid Retention arises from Phlegm, treating the Phlegm causes the Fluid Retention to resolve spontaneously; if Fluid Retention is severe, Fluid Retention-treating methods can be combined.