Abstract: The material entanglement of man and nature has always been an intractable knot between man and nature. General Secretary Xi Jinping’s Two Mountains Theory explains the relationship between the ecological environment and material production, as well as the material necessary for human survival and living, lays the theoretical foundation for the inner unity of the ecological view of material and the view of material wealth, and provides a new dialectical method of understanding to get out of the imbalance of the material entanglement between human beings and nature, and points out the practical direction for solving the problem of sustainable material transformation between human beings and nature. It provides a new dialectical understanding method to get out of the imbalanced material entanglement between man and nature, and points out the practical direction to solve the problem of sustainable material transformation between man and nature.