The fable of “Butchering the Ox” in Zhuangzi’s “The Lord of Life” is not only an example of Taoist thought, but also contains a rich philosophy of life and aesthetic value. In this paper, from the perspective of Taoist philosophy, aesthetics, and Marx’s view of labor, the study analyze the mechanism of generating aesthetic realm contained in “Butchering the Ox”: explain the logic of generating aesthetic realm, reveal the intrinsic correlation between “Butchering the Ox” and aesthetic realm; analyze the practice of generating aesthetic realm; analyze the method of generating aesthetic realm; explore the Taoist “Butchering the Ox.” The study explores the influence of Taoism’s “virtual quiet”, “divine encounter”, and other ideas on the aesthetic realm, combined with Marx’s view of labor, and analysis of the generation of the aesthetic realm of the law. It is found that the aesthetic realm presented by “Butchering the Ox” is not only the compliance with the laws of nature, but also the affirmation of the value of labor practice, which provides important reference for contemporary individual spiritual cohesion, artistic creation, and labor practice.