At present, the measurement of tillage depth is mainly based on manual measurement, but the manual raking method results in low measurement accuracy and high labor intensity. Due to the complexity of soil, theoretical research on tillage depth is relatively scarce. In order to provide a new research direction and research idea for soil stratification, topsoil was taken as the research object of this paper. The correlation between penetration resistance and penetration depth of a probe in a cultivated soil was studied, and a mathematical model was established. There is a certain similarity between the process of spherical cavity expansion and the process of probe penetration, so we introduced the theory of spherical cavity expansion into the modeling of penetration resistance of the cultivated soil. In this paper, the spherical cavity expansion theory of unsaturated soil was used as the basis for solving the penetration resistance. And the unified strength criterion was employed as a yield condition of the soil to set a stress solution and a displacement solutionin into of the probe penetrating into the elasto-plastic zone of the cultivated soil to determine the model of expansion force. We have carried out indoor tests to revise the expansion force model. Firstly, according to the range of soil density and water content in the field, the soil densities were classified into 1.1×103kg/m3, 1.2×103kg/m3 and 1.3×103kg/m3, and the water contents were divided into 10%, 15% and 20%. In addition, the orthogonal tests were performed at different levels. The soil was put into the barrel, and the probe was inserted into the soil in the barrel at the speed of 8mm/s to determine the test values of the change of the probe penetration resistance with depth. Finally, the expansion force model was fitted with the results of the indoor test, and coefficient B was introduced to express the influence degree of density and water content on the resistance. Coefficient B was substituted into the expansion force model to obtain the penetration resistance model of the cultivated soil. Through the goodness of fit analysis of the penetration resistance model, the results show that the overall average goodness of fit of the penetration resistance modelat was up to 0.871 at different water contents and densities, which was a good fit and could present novel insights into the study relating to soil stratification theory.