Heshang Gong is credited as the author of a significant early commentary on Laozi's Tao Te Ching, believed to date from the later Han dynasty, though scholarly analysis places it around 130 CE. While little is known about his life, his work is considered foundational for understanding and translating the Tao Te Ching. He is recognized as an early proponent of Taoist meditative practices, emphasizing the cultivation of vitality, energy, and spirit, as well as the integration of spiritual nature with life and destiny.

The name Heshang Gong itself is an epithet meaning 'Riverside Elder,' derived from his residence. Information about him primarily comes from a preface written by the third-century Taoist Ge Xuan. According to Ge Xuan's account, Heshang Gong famously declined an invitation from Emperor Wen of Han to teach the Tao Te Ching, demonstrating his detachment from worldly power through a display of levitation. This encounter led the emperor to request Heshang Gong's commentary, which was then presented.

Heshang Gong's commentary on the Tao Te Ching has been instrumental in illuminating its meaning, cultural context, and practical application throughout Chinese history. He is credited with providing the first written explanations for many of the text's paradoxical phrases, contextualizing them within the era and culture of their origin. His work has profoundly influenced all subsequent commentaries, revisions, and translations of the Tao Te Ching. Furthermore, Heshang Gong's writing offers the earliest documented evidence of Taoist meditation techniques, advocating for a focused approach on the breath to achieve harmony with the Tao. The commentary's purpose was not merely academic explication but also to serve as a practical guide for readers seeking to engage in meditation and live a Taoist life.

A key contribution attributed to Heshang Gong is his emphasis on meditative practices within Taoism. His approach involved cultivating the 'three treasures' – essential aspects of vitality, energy, and spirit. He also introduced the concept of 'dual cultivation,' which involves harmonizing one's spiritual nature (xing) with their life and destiny (ming). This focus on inner cultivation and practical application of Taoist principles through meditation has made his commentary a vital resource for practitioners and scholars alike, shaping the understanding and practice of Taoism for centuries.