The 「li」was one of the Chinese ancient legal forms, which occupied an important position in the Chinese ancient legal system, and played an extremely important role. The Song dynasty was the key stage of the development of the li. The li of the Song dynasty include the judicial li and the administrative li, the former part mainly means the 「duanli」, while the latter part consist of the 「tiaoli」、 「geli」、「zeli」、「shili」and so on. As one of the administrative li in the Song dynasty, zeli played an important role in the legal system. Zeli got more use with the development of the society and economy in the Song dynasty and the intensive management to the local area by the central government. The zeli of the Song dynasty include two parts, which were about the dispose of the affairs of the central and local governments, especially the management of the officials’ salary and the levy of the tax. According to the different constitutors, the zeli of the Song dynasty include the zeli enacted by the central government, local government and the officer. The specific character of the zeli decide it have an advantage that the other legal forms do not have. The zeli of the Song dynasty was endowed with legal force; it means that the one who violate zeli will be punished. The zeli of the Song and Qing dynasty has both similarities and differences. The similarities were instantiated in the position, problem and feature. Yet, the differences were instantiated in the form, content and application.