本文先探討作為湯顯祖「靈性說」淵源的《文心》「性靈」觀念內涵，再理解湯氏「靈性說」與《文心》「性靈」觀念同異之處，並指出「靈性說」內涵與湯顯祖其他文論之關係，最後得出，湯氏「靈性說」的提倡，在中國戲劇理論史上，具有聖賢經典般傳世不朽之功的重要意義。

This essay first explores the connotation of the concept of ”Soul” in Wen Shin (The Literary Mind) the origin of Tang Xianzu's ”Doctrine of Spirituality,” and then interprets the similarities and differences between Tang's ”Doctrine of Spirituality” and the concept of ”Soul” in Wen Shin. It further indicates the relationship of the connotation of ”Doctrine of Spirituality” with Tang's other literary ideas, and finally concludes with the significant meaning of the advocacy of Tang's ”Spirituality” concept in the theory of Chinese drama.