Phytolith-occluded carbon (PhytOC) is mainly derived from the products of photosynthesis, which can be preserved in soils and sediments for hundreds-to-thousands of years due to the resilient nature of the amorphous phytolith silica. Therefore, stable and radioactive carbon (C) isotopes of phytoliths can be effectively utilized in paleoecological and archeological research. However, there still exists debate about the applicability of C isotopes of phytoliths, as a “two-pool” hypothesis to characterize PhytOC sources has been proposed, whereby a component of the PhytOC is derived from soil organic matter (SOM) absorbed through plant roots. Therefore, it is necessary to review this topic to better understand the source of PhytOC.