本文試圖從王弼「有無」、「本末」的理論體系作為基準，探究魏源《老子本義》中環繞於道的相關討論。藉以釐清魏源在注老思維方式上的承繼，以及他在時代環境的不同需求下，個人的論點闡發。 本文歸納出魏源「以有無為體、為用」與「執本御末」的理論架構，以相應於王弼「以無為體，以有為用」及「崇本息末」的思維方式。透過二者的比較，可以得知魏源在儒道互補的主張下，讓有、無駢肩而立，有不再是末，而成了與無分庭抗禮的重要法則。另一方面，身處清代的魏源，在面臨駸駸東來的船堅砲利，由於務實的觀念及與世變遷的理念使然，提倡本末亦可鼎足而立，只要能守住樸的本質，與時俱進，氣運隨時可以再造。

This article is based on the theory of Wang-bi’s “Being/Non Being”, “Essence/ Triviality”, to explore the discussion over Taoism of Wei-Yuan’s 《Lao-tzu Denotation 》（老子本義）, so as to clarify Wei-Yuan’s succession to Wang-bi’s thought of commentary on Lao-Tzu. and his own elucidation of contention and different needs in the different era. This article generalizes Wei-Yuan's “Being and Non Being is essence and appliction” （以有、無為體、為用）and “Use Essence to rule the Triviality” （執本御末）to correspond Wang-bi’s thinking way of “Non Being act as Essence and Being act as application)” （以無為體，以有為用）and “exalt the Essence to control Triviality). （崇本息末） Through the comparison between the two theory, we can understand that underneath Wei-Yuan’s claim, Tao and Confucianism help each other. “Being” is not minor anymore, and it is equal to “Non Being”. Therefore, it becomes a major rule that “Being” and “Non Being” are just equal. On the other hand, Wei-Yuan living in Qing Dynasty confronts the powerful arme from west, due to the concept of pragmatic and generation change, and he promotes that “Essence” and “Triviality”are equal as well. Only if we keep our plain nature, and progress with the time, the country can become powerful and prosperous again.