The mechanisms of Csp2–H activation of aldehydes to yield carboxylic acids catalyzed by NHPI have been investigated with M06‐2X‐D3/ma‐def2‐TZVP method and basis set in the Universal Solvation Model Based on Solute Electron Density (SMD). The computational results suggest that the activation of NHPI, rather than aldehydes, would be finished by triplet O2 with lower energy barrier. The obtained radicals PINO and HOO˙ could help to achieve this Csp2–H activation of aldehydes, then triplet O2 would continue to react with generated intermediate to obtain Criegee intermediate radical; the following H‐shift reactions happened to produce Criegee intermediate; finally, SN2 reaction would help to yield the final product carboxylic acid. Meanwhile, the obtained carboxylic acid radical captures one proton to yield carboxylic acid. The localized orbital locator (LOL) isosurfaces of pi orbitals, and electron spin density isosurface graphs could reveal the single electron transfer process. The results would provide valuable insights into these types of interactions and related ones.