本論文旨在透過「水平詮釋架構」，以論析《維摩結經．入不二法門品》，分五單元論述： 壹、前言：說明寫作旨趣及所依資料。 貳、「入不二法門」初釋：說明「二」、「不二」、「入」、「法門」、「入不二法門」等字詞意涵，以為進入主題預作準備。 參、本品科判：分本品為「序」、「主文」、「結語」三大段；「主文」又析為三小段。使義理顯豁清晰，方便詮釋說明。 肆、三十三位菩薩述「入不二法門」論析：此為本文重心，探討眾菩薩所謂「二法」，及由「二法」歸「不二」之原理與訣竅。又依眾菩薩傳達方式不島，分三組論述：一「前三十一位菩薩」，次「文殊菩薩」，末「維摩詰居士」。 伍、結論：綜述全文。

The purpose of this study is to discuss the “Vimalakirtinirdesa-Sutra Commentary on Non-duality Dharma Door” through the structure of horizontal interpretation. The paper is divided into five chapters. Chapter 1: Introduction, to introduce the research motive and related literatures. Chapter 2: Preliminary interpretation on “Non-duality Dharma door”, to explain the meanings of “duality”, “non-duality”, “in”, “Dharma door”, and “Non-duality Dharma Door”, as preparing for the main topic. Chapter 3: Organization of the theme, which comprises three sections, “introduction”, “Main Content”, and “Summary”; of which “Main Content” comprises three subsection, in order to expound the doctrines clearly. Chapter 4: Discussion on “Non-duality Dharma Door” stated by 33 Bodhisattvas, which is the core of this paper, and discusses the “duality” referred by Bodhisattvas, and the principles and secrets of moving from “duality” to “non-duality”. Based on the different expressions of the Bodhisattvas, the discussion is made into three section: “first 31 Bodhisattvas”, “Manjusri”, and “Vimalakirtinirdesa”. Chapter 5: Conclusion, to conclude the paper.