Abstract: As a master of contemporary philosophical hermeneutics, Gadamerhis's hermeneutics masterwork Truth and Method largely influenced the development path of the western humanities and social sciences, in which the play theory is the central clue of his thought. He used the phenomenological method to discuss the ontological play concept, which makes the play theory achieve a new interpretation. This study uses the literature review as well as the induction and deduction to illustrate the connotation and essence of the play theory, trying to explain the nature of sport by philosophical hermeneutics and guide sport to back to the dialogue and understanding of sport itself. And this will trigger the multidimensional thinking on the contemporary development of sport.