Abstract: In response to the health crisis due to the lack of physical activity since the beginning of the 21st century, the concept of physical literacy has been proposed, highlighted, and becomes an important aspect of the current school physical education objective. The theoretical basis of physical literacy is a typical embodiment philosophy, with its concept mainly based on monism, phenomenology and existentialism. With monism as the ontological basis, phenomenology and existentialism are considered the epistemological basis. From the perspective of conceptual definition, the development and formation of physical literacy dimensions such as emotion (motivation and confidence), movement (movement patterns and physical ability), and cognition (knowledge and understanding) have a distinct embodied tendency. In school physical education practice, only by fully understanding the embodied nature of physical literacy, creating a rich environmental affordance for students to interact with, and developing students' physical literacy from the three embodied dimensions (emotion, movement, and cognition), can we impel students to achieve life-long sports participation of "I can, I master, I understand, I act", and to encourage them to develop healthy living habits and also improve their social competency.