本文討論《莊子．齊物論》一文，將〈齊物論〉為在整個內七篇莊學中的一個理論建設的環節，從而見出〈齊物論〉的理論地位。論述以〈齊物論〉各段宗旨之解析為先，藉由「譬喻系統」及「論證系統」說明各段落宗旨，再由「宇宙」、「工夫論」、「境界論」、「本體論」四方架構說明〈齊物論〉在這四項哲學基本問題中的理論角色，併合《莊子》內篇其它篇章的義理，以彰顯〈齊物論〉的理論定位。篇言之，〈齊物論〉即是以撤銷社會議論為整個莊學追求神仙意境的最高精神嚮往的初步理論工作，以終極意境的道論智慧的整全的維護，以為莊子工夫論中的本體論進路的心理工夫的路徑，並提出一個人間聖智的精神境界，以為再深入出世神仙的前階段境界。由此見出，僅以認識論進路說〈齊物論〉尚不能深見該文之意旨。

This article is going to discuss the thesis of Chuang Tzu GiWuLun. The thesis of GiWuLun is not an independent theory but connected to the whole book of Chuang Tzu, accordingly, to study this theseis should tress its statements in the framework of the whole Chuang Tzu then will be able to make its specific characteristics been apparent. The main point of this thesis is to destroy all the announcements for the social benefits because Chuang Tzu basically denying any social activity is with real ideal. Accompanying with this position Chuang Tzu propose and ideal world where lived the immortal spiritual creatures to the t real goal for human beings to run for. To hold on the ultimate wisdom one should not seek for any divided knowledge and cultivate himself as a sage in the human society who will definitely not conflict with people. This ideal sage in GiWuLun becomes the first step to run for the immortal in Chuang Tzu. In this article the author starts from the introduction of all the sections in GiWuLun by define them into several argument systems and metaphor systems. Then, stress the main statements of the GiWuLun in the framework of Chuang Tzu philosophical system through the four basic philosophical problems which could be introduced as cosmology, ontology, practical theory, perfect personality theory.