水谷精微，泛指人体消化吸收的的营养物质，是人体从事劳动、维持体温的能量来源，并为生长、发育、生殖提供新建和重建的原料，也是人体生命活动的维持和精、气、血、津的化生的主要物质基础。
小肠在吸收水谷精微的同时，也吸收了大量的水液。
The small intestine also absorbs large quantity of liquid when it absorbing nutrients from food.
前者为出生之前秉承父母之气，后者来自与脾胃生化的水谷精微及肺从自然界吸入的清气。
The former is inherited from one's parents before birth, the latter is derived from cereal essence transformed by the spleen and stomach and fresh air inhaled from the natural world by the lung.
中医“脾”最主要的也是最根本的功能——“运化水谷精微”，不折不扣地是由肝脏来完成。
Transformation for water and grain, the most fundamental and important function of"spleen"in TCM; all are worked by liver alone.
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