「出院」與「沈江」兩部分的對應 述，構成了本作品外在形式的結構；十娘與李甲兩個角色在社會地位與道德水準上的對應關係，構成了作品內在的理路結構。整部作品採用這種對應式的敘述，在揭示故事角色之間社會地位之差異與道德水準之差異的同時，更強調了角色道德水準之差異，從而有效地彰顯了作品的寓意。百寶箱並非僅是一筆附屬於十娘的財產，它以物質形態上眾所珍視的價值，隱喻了十娘「全玉而毀」之人格的價值。 本故事的結局雖不同於〈玉堂春落難逢夫〉，兩者的預設前提卻基本相同。玉堂春由於幫助王三官向科舉仕途復歸，使自己的命運得到拯救。杜十娘慫恿李甲輟學南歸，背離了科舉正道，因而導致兩敗俱損。前者通過設置玉堂春與王三官的團圓結局，從正面肯定了中國文人的傳統價值觀；後者則安排十娘與李甲以悲劇收場，從反面強化了同一價值觀。然而，無論是杜十娘或是玉堂春，都有待於男人去拯救。十娘與李甲基於性別差異的強弱之力量對比，是以表象與實質對立的方式體現出來的。表面的強勢背後隱含著實質的弱勢，內在的優勢則以懦弱無能為表象，由此使兩個主要角色的形象設計蘊涵了反諷意味。然而十分重要的是︰他們的悲劇結局凸顯了以男權為中心的文化意蘊。

　　　　　The parallel narratives of the “getting out of the brothel” and “plunging into the river” form the external structure of this story, while the corresponding relations of the two main characters, with their different social and moral status, constitute its internal structure. The story, however, puts more emphasis on the differences in the characters' moral quality rather than their social class, thus revealing effectively the main theme of the story. The jewel box represents not only the wealth of Tu the Tenth, but also Tu the Tenth herself; as it refers to Tu the Tenth's will to die rather than to accept change. Although different in its conclusion, the story “Yu-t'ang Ch'un in Misery Meets Her Lover,” shares a common assumption with “Tu the Tenth”. Yu-t'ang Ch'un rescues herself by helping Master Wang to return to the orthodox path of the civil service examinations. Tu the Tenth, however, destroys herself by taking Master Li away from the civil service examination. In other words, the happy ending of Yu-t'ang Ch'un and Master Wang's story confirms the traditional values of Chinese literati from a positive perspective, while the tragic ending of Tu the Tenth and Master Li strengthens the same value from a negative point of view. In any event, Tu the Tenth or Yu-t'ang Ch'un, as women, both have to be rescued by the male characters. The power-difference between Tu the Tenth and Master Li, based on their gender, is presented as a contrast between their appearance and essence. Master Li's apparent strength covers his real weakness and vice versa, and this makes the design of characters ironical. However, very importantly, the tragic ending of Tu the tenth evokes a culture centered on male chauvinism.