「以太」、「仁」與「心力」這三項命題可說是譚嗣同《仁學》思想架構的核心，《仁學》一書所具有的「以心挽劫」之精神，亦是奠基於此三項命題而開展的。本文論述的重點在於說明：其一，「以太」是譚嗣同學說立論的根據，它有傳統思想的繼承，亦有西學東進的影響。「仁」是譚嗣同思想的最高理想，它雖然是古老的德目，卻在基於「以太」的認識下被譚嗣同賦予通一平等的新內涵。其二，「以太」及「仁」在通一平等的意義上被譚嗣同聯繫起來，「以太」是為了彰顯、實踐「仁」而設立。其三，「心力」則是實踐「仁」的方法，為了論證「仁」的可被落實，譚嗣同由佛學法相唯識思想的掺入，進一步消融天地萬物人我一切相的分別、對立，形成比「以太」更高一層次的通一平等，再透過《治心免病法》的啟示，然後「仁」才得以在譚嗣同的學說中具備可被實踐的當然性。

"The ether"、"the charity"、"the mind strength" three exponibles may be Tan Sih-Tong (譚嗣同) with "Jen-hsueh" a thought core, "Jen-hsueh" (仁學) one has the spirit, also is lays a foundation tothis three exponibles but unfolds. This article states heavily lies in clearly: First, "the ether" is the Tan Sih-Tong withstands the root, it has the thought to receive west, also has shade. "The charity" is the Tan Sih-Tong same thought highest ideal, it however is ancient apothegm, with is given by Tan Sih-Tong passes an equality to be new contains. Second, "the ether" and "the charity" in passes an equal Italy on by Tan Sih-Tong with, "the ether" was assumed, "the charity" but has constituted. Third, "the mind strength" is "the charuty" method, "charit" may practice, Tan Sih-Tong with mixes into by the Buddha law only thought, step melts the worldperson I all minute, stands, forms is higher than "the ether" to pass an equality, again passes "《Ideal Suggestion Through Mental Photography》 (《治心免病法》)" shows, then "the charity" only then can in the Tan Sih-Tong with center may by however nature.