Abstract: During downward mining of coal seam groups and layered extraction of thick coal seams, mining of the underlying coal seam can trigger secondary movement of the overburden structure and complicate mine pressure behavior. Therefore, investigating the newly formed overburden structure under repeated mining is essential for ensuring safe production at the working face. Based on mine pressure theory, this study compares and summarizes the structural characteristics of the overburden during the first mining and repeated mining stages, and proposes the concepts of the primary overburden structure and the regenerated overburden structure. Furthermore, their dialectical relationship is discussed from the perspectives of structural evolution, mechanical response, and energy evolution, and the scientific issues to be addressed under regenerated overburden structure conditions are clarified. The results indicate that the primary overburden structure refers to the overburden strata system in an original in-situ stress equilibrium state before coal extraction, whereas the regenerated overburden structure refers to a new overburden strata system formed after the primary overburden structure has been disturbed by the first mining, under the combined actions of strata self-weight, mine pressure, groundwater, and other factors through compaction, cementation, and re-equilibration. The primary overburden structure provides the basis for the formation and evolution of the regenerated overburden structure, and its damage degree and structural configuration directly affect the movement characteristics of the regenerated overburden structure. The development state of the “three zones” in the primary overburden structure provides material and spatial conditions for the evolution of the “three zones” in the regenerated overburden structure, while the “three zones” evolution of the regenerated overburden structure represents a continuation of the “three zones” of the primary overburden structure under repeated mining. Meanwhile, the two structures exhibit staged reconstruction and re-equilibration in terms of structure and energy, revealing a “foundation-evolution-reconstruction” dialectical relationship of the overburden system under repeated mining disturbance. The research clarifies the state difference and evolutionary connection of overburden structure before and after repeated mining from the conceptual level, makes up for the defects of vague description and insufficient applicability of traditional mine pressure theory in describing overburden structure under repeated mining, and provides a conceptual framework and theoretical basis for the extended application of traditional mine pressure theory to repeated mining conditions.