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In the great fight against COVID-19,the Central Committee with Comrade Xi Jinping at the core follows the Marxist people’s position,ideas and scientific methods,unites and leads the masses to fight against the epidemic,and interprets and shows the theoretical depth and vitality of Marxism with great and vivid practice of epidemic prevention.General Secretary of the Communist Party of China (CPC) Central Committee Xi Jinping summarized the against COVID-19 achievements at the against COVID-19 recognition conference,expounded The spirit of combating COVID-19 for the first time,and emphasized the important position and role of The spirit of combating COVID-19 in guiding the against COVID-19 struggle.The spirit of combating COVID-19 is the spiritual product cultivated by Marxist theory in Chinese objective practice.It is of great significance to grasp the Marxist philosophical implication of The spirit of combating COVID-19,This is conducive to continuing to open up a new realm of Marxist theory,to win a comprehensive victory in the fight against COVID-19 prevention and control,and to the development and practice of the The spirit of combating COVID-19 in the post-epidemic era.This paper takes “The spirit of combating COVID-19” proposed by General Secretary of the CPC Central Committee Xi Jinping at the against COVID-19 recognition conference as the research object,aiming to clarify the Marxist philosophical implication contained in The spirit of combating COVID-19 from the following six aspects.From the perspective of social history,the first part analyzes the basis for the formation of The spirit of combating COVID-19 from the perspectives of the creation subject and the generation logic.The second part clarifies the specific content of The spirit of combating COVID-19,summarizes the five characteristics of The spirit of combating COVID-19: people,nationality,responsibility,practicality and sharing,and expounds its inheritance and development of the spiritual pedigree of the Chinese Communists.On the basis of grasping the connotation and generative logic of The spirit of combating COVID-19,the third part discusses the persistence of The spirit of combating COVID-19 to the basic position of materialism and the implementation of the view of practical philosophy from the perspective of dialectical materialism.The fourth part takes the three laws of materialistic dialectics as the starting point to elaborate the precise grasp of the practical process of The spirit of combating COVID-19 on the system thinking,dialectical thinking,moderate principle and dialectical negation methodology.The fifth part discusses the important role of science and technology,individuals and the people in the practice of The spirit of combating COVID-19 by materialistic historical view,and emphasizes the implementation of the concept of a global community of shared future.