Geographer Li Daoyuan, writing six centuries after the first emperor's death, recorded in Shui Jing Zhu that Mount Li was chosen as the location for his burial ground due to its auspicious geology: "famed for its jade mines, its northern side was rich in gold, and its southern side rich in beautiful jade; the first emperor, covetous of its fine reputation, therefore chose to be buried there".

[7][8] An account of the construction of the mausoleum including descriptions of the tomb was given by Sima Qian in chapter six of his Records of the Grand Historian, which was written in first century BCE and contains the biography of Qin Shi Huang: In the ninth month, the First Emperor was interred at Mount Li.

Palaces and scenic towers for a hundred officials were constructed, and the tomb was filled with rare artifacts and wonderful treasure.

Therefore after the funeral ceremonies had completed and the treasures hidden away, the inner passageway was blocked, and the outer gate lowered, immediately trapping all the workers and craftsmen inside.

[11] It is also uncertain what the "man-fish" in the text refers to originally (in modern Chinese it means "mermaid"), interpretation of the term varies from whale to walrus and other aquatic animals such as giant salamander.

[citation needed] Documents record that the presiding builder was Li Si, who held the office of Prime Minister for a few years before and after the unification of China.

[18] The first fragments of warriors and bronze arrowheads were discovered by Yang Zhifa, his five brothers, and Wang Puzhi who were digging a well in March 1974 in Xiyang, a village of the Lintong county.

[21] Yang Zhifa threw the fragments of terracotta in the corner of the field, and collected the arrowheads to sell them to a commercial agency.

[21] A manager in charge of the hydraulic works, Fang Shumiao, saw the objects found and suggested to the villagers that they sell them to the cultural centre of the district.

Judging from scientific exploration and local excavations, there are many metal substances in the underground palace, and there is also a good drainage system.

[22] The excavations over an area of 20,000 square meters produced about 7,000 statues of terracotta warriors and horses, and about a hundred wooden battle chariots and numerous weapons.

[21] The necropolis complex of Qin Shi Huang is a microcosm of the Emperor's empire and palace, with the tomb mound at the center.

To the north of the outer wall were found the imperial park with bronze cranes, swan, and ducks with groups of musicians.

Outside the outer walls were also found imperial stables where real horses were buried with terracotta figures of grooms kneeling beside them.

According to the scientific exploration and partial excavation, a significant amount of metal is present in the underground palace which has a very good drainage system.

Sima Qian's text indicates that during its construction the tomb may have reached groundwater, and the water table is estimated to be at a depth of 30 meters.

It is reported in "Lintong County Annals" that from 1978 to 1980, according to general investigation on workers involved with benzene, mercury and lead, 1193 people from 21 factories were found poisoned.

[31][32] The State Administration of Cultural Heritage (SACH) indicated that research and evaluations should be conducted first so as to develop a protection plan for the underground palace, and rejected a proposal by archaeologists to excavate another tomb close by thought to belong to the Emperor's grandson over fears of possible damage to the main mausoleum itself.