Abstract: The ethical issues of sports emerge in the practice, but the cognitive vision, basic knowledge, fundamental principles and methods to solve the issues are embedded in "physical education", and the basis of "physical education" originates from the two births of human beings. First of all, the connotation of physical education, sport and "體育" are analyzed, revealing that "pleasure" is a later meaning, and natural development or nurturing is only its survival semantics, while its original meaning is birth and fertility. Following this, the existential roots, dynamics and practical directions of sport ethics are explored: Firstly, physical education occurs when people "walk on two feet and do something with two hands", and it becomes the basic way to promote the evolution of people from feet to hands. Because the function of the two feet and the two hands, which are clearly delineated, constructs the eternal tension of civilization, this force is implemented in physical education, which is always the cause of how to cultivate the natural anthropological body into a cultural anthropological body. Secondly, the nature of life stipulates the vitalization of the human body, and the vitalized physical activity is always embodied, and the embodied nature of the body requires the embodiment of sport, which has "life" as its essence. The embodiment of sport is to cultivate the body according to the way of life nature, to activate the body's potential to unify the mind (mental, emotional and intellectual), and to release the tension of physical and mental harmony. Thirdly, the practical orientation of physical education is to make the body and mind healty, i.e., to conform to the changes of the times, to abstain from lucrative desires, to complete the personality and soundness of the spirit, and to exist and live healthily without disease in a strong and newborn way.