宗炳的〈畫山水序〉可謂中國繪畫史上最早的山水畫論。歷來探討宗炳繪畫理論，莫不依其〈畫山水序〉所揭示之遠近透視法，倡言其在山水畫創作技巧上的傑出貢獻，及其「暢神」說在藝術審美上的獨特詮釋。然其〈畫山水序〉繪畫理論背後的精神歸屬於佛家，抑或莊老？向為群賢所爭議，主要分別為以莊老精神及佛家思想兩派立場，前者以陳傳席、徐復觀、陳綬祥、吳功正、木全德雄等為代表，後者以宗白華、劉綱紀、林朝成為代表。據宗炳〈畫山水序〉文本及其〈明佛論〉等作品，不同於前賢的研究成果，本文認為大時代環境誠然對個人有一定的影響，但絕非必然的影響，宗炳並非依道家精神或禪境來詮釋山水畫，而是依據佛教般若學空理觀照山水之美。依此，不同於漢魏立基於儒家道德勸說的實用目的，或莊老取法自然的審美欣趣等繪畫理論，就宗炳首開以佛理詮釋山水之美者此點而言，自有其在中國繪畫理論發展史上不可忽視的地位。

Zong Bing's “Preface of the Landscape Painting” (畫山水序) is the earliest landscape painting theory in Chinese painting history. So far as scholars discussed about Zong Bing's painting theory, always depends on his “Preface of the Landscape Painting”, and commend him for his admirable perspective technique of landscape painting and his aesthetic appreciating theory-“to let the spirit unfold” (暢神). Nevertheless, scholars still argued about the spirit behind Zong Bing's painting theory should be refer to the Buddhist or the Taoist? According to Zong Bing's "Preface of the Landscape Painting", “The declaring for Buddhism” (明佛論) and other articles, different to past worthies' research results, this article thought the age environment to people indeed has the certain influence, but it's not so absolutely. Zong Bing is not depends on Taoist spirit or Zen to interpret landscape paintings, but the view of Buddhist Madhyamika school. According to this, Zong Bing's Buddhist painting theory is different to Han Wei dynasties sets up the practical goal which was persuades based on The Confucianist morals, or the Taoist natural esthetic interests. Speaking of the first one that opening a different manner to interpret landscapes by Buddhism, Zong Bing definitely has a noticeable status in Chinese painting history.