宋代是一個充布知性反省精神的時代，這種理性精神影響於詩歌表現的特色之一，便是用詩以說理，使宋詩不僅在創作表現上異於唐詩，更因富於理趣，使其能跳脫唐詩的囿限，自樹一格，成為宋詩的一大特色。但是純粹抽象的說理詩藝術評價並不高，蓋一味說理，毫無餘韻，不具理趣，只成理障，讀之索然無味。歷來論詩者鮮少為此類說理詩張目，論者所肯定者乃富有理趣之詩。本文旨在探究理趣的內涵及其表現手法、題材、風格等，以期對理趣詩有深入的瞭解。 為釐清理趣的內涵，本文首先辨明理趣與理語、理障之不同，蓋用純粹抽象的理語來說理，則淡乎寡味，便成理障；不直接用抽象的理語以議論說理，而是通過具體形象的描寫，用形象來比喻或象徵，使意象生動，渾化無跡，意味深長，則為理趣。其次，探討理趣「不犯正位，切忌死語」的表現手法，並舉詩例以分析。再者，探討理趣詩常用的題材，分就詠物、詠史、山水紀遊、記事四類，舉詩例以說明。最後，歸納理趣詩的藝術風格，略分「寄意於平淡」、「戲謔詼諧以寓理」、「絕去畦徑，別具眼目」三點以析述。 宋代理趣詩，藉著對外在景物生動鮮明的具體描繪以寓寄哲理，往往因詩人的別具眼光而能在尋常事物當中，體悟宇宙人生的哲理或求學做人的道理。讀者在欣賞文學作品時，同時也加深了人生內涵，提昇生命的境界。所以，理趣在宋人說理詩中更具藝術價值，毎為詩論家所肯定。

Song Dynasty was an era filled of introspective and knowledgeable spirit, which rational spirit influenced one of the characteristics displayed in the poem, making Song poem not only differ with Tang poem but also break the limit of Tang poem because of it distinct philosophical interest, and it has become a hallmark of Song Shi. But it did not gain much appreciation because that telling only their abstract reasons without the aroma of poem becomes something flat and insipid. Critics all through the ages seldom refer to this kind of poem, but what they appreciate was those with philosophical interests. The aim of the text is to investigate philosophical interest's content, expression techniques, subjects style etc, and have deeper understanding of philosophical interest poems. In order to distinguish the content of the philosophical interest, this text differentiates the difference between philosophical interest, the language of philosophy, and the barrier of philosophy in the beginning. Secondly, I'll research the expression technique of that “speaking the reasons simultaneously”, and analyze some examples of the poems. In addition, I'll also make a study of the commonly used subjects in philosophical interest poems in four categories and cite some examples to explain. At last, I'll sum up the artistic styles of philosophical interest poem by dividing them into three parts- having their unique opinions, expressing their profound meanings in a pain way, and conveying their thoughts humorously.