The invention relates to a harmless resource dry type sanitary tool and a method for realizing better feces or urine treatment effect. The sanitary tool comprises a fan assembly, a feces and urine separating device, a powder feeding device and a feces and urine treatment device, wherein the feces and urine separating device is arranged under a feces hopper, the powder feeding device is used for respectively feeding powder into the separated feces and urine, the feces and urine treatment device comprises two tank bodies which are used for respectively treating feces or urine, each tank body is provided with a feeding port, an air passage port and a solid discharge port, the feeding port is communicated with the powder feeding device, the air passage port is communicated with the fan assembly, an inner cavity of each tank body is provided with a feces collecting pipe, a retaining plate and a solid and liquid separator, the feces collecting pipe is communicated with the feeding port, the retaining plate is positioned at one side of the air passage port to form a bypass passage, and the fan assembly provides positive pressure for discharging solid matters at the bottom of the tank body. The method comprises the step of mixing the feces or urine with the powder, namely under the action of pneumatic force and self weight, the feces or urine and the powder do reciprocating circulation movement along the bypass passage which is formed by the retaining plate between the feces collecting pipe and the air passage port in each tank body.