In Traditional Chinese Medicine (TCM), Ma Huang belongs to the 'Warm/Acrid herbs that release the Exterior' category. Herbs that release the Exterior aim to to treat the early stages of diseases that affect the upper respiratory tract, the eyes, the ears, the nose, the throat or the skin. TCM believes that External diseases such as colds or allergies can only invade the body if the External environment overwhelms our Wei Qi (the TCM version of the immune system). In order to counteract this invasion Warm/Acrid herbs aim to induce sweating by increasing the flow of sweat to our capillary pores. The belief is that this will expel the disease from the body and stop it from invading further.

As suggested by its category Ma Huang is Warm in nature. This means that Ma Huang tends to help people who have too much 'Cold' in their body, although with less effect than a plant that would be Hot in nature. Balance between Yin and Yang is a key health concept in TCM. Those who have too much Cold in their body are said to either have a Yin Excess (because Yin is Cold in nature) or a Yang Deficiency (Yang is Hot in Nature). Depending on your condition Ma Huang can help restore a harmonious balance between Yin and Yang.

Ma Huang also tastes Bitter and Pungent. The so-called 'Five Phases' theory in Chinese Medicine states that the taste of TCM ingredients is a key determinant of their action in the body. Bitter ingredients like Ma Huang tends to have a cleansing action on the body by clearing Heat, drying Dampness and promoting elimination via urination or bowel movements. On the other hand Pungent ingredients tend to promote the circulations of Qi and Body Fluids. That's why for instance someone tends to sweat a lot when they eat spicy/pungent food.

The tastes of ingredients in TCM also determine what Organs and Meridians they target. As such Ma Huang is thought to target the Bladder and the Lung. In TCM the impure water collected by the Kidneys that cannot be used by the body is sent to the Bladder for storage and excretion as urine. In addition to performing respiration, the Lungs are thought in TCM to be a key part of the production chain for Qi and the Body Fluids that nourish the body.