This research was done in order to understand the nervous system structure and function from a oriental viewpoint. For this, the research shows the relationship of the embryo and the 3 germ layers as the ilchesamyong relationship which forms the basis of human development. From this, this neural tube and somite relationship can be interpreted by the yin and yang differentiation principle. The following conclusions were reached from an overview of the nervous system structure and function. When the theory of the creation of all things which is found in the ilchesamyong law is applied to embryo development, the embryo’s representative form is the ilki (eternally creative intelligence, ECI) which includes the ectoderm, endoderm, and mesoderm with their ki represented through their functions. These functions along with the 3 germ layers do not function independently but instead existence interdependently. The findings when the yin and yang differential principle is used to interpret the nervous system structure and function is as follows: Yin and yang indicates that the sensory component and motor component are the two units of change. According to the position that a stimulus goes into, the components are divided into internal and external with two sensory components and 2 motor components which make up the cosmic quadruple intelligence. The results from applying the yin and yang differentiation principle to the gray matter within the spinal cord and innervating somite show that the two sensory components (GSA, GVA) in the alar plate and two motor components (GVE, GSE) found in the basal plate can be expressed as parts of the cosmic quadruple intelligence.