熊十力在一九二三至一九二七年間有過兩次重要的思想變化，這決定了《新唯識論》初稿的基本思路是「以變易為體」，即堅持一種非現成性本體論。但自從一九二九年結識馬一浮之後，馬氏卻堅決反對這一思路，導致熊十力對《新唯識論》初稿漸生疑慮，並於最終加以修改，前半部由熊十力本人改定，後半部則主要由馬一浮改定。《新唯識論》定本不再延續「以變易為體」的思路，而是逐漸轉向馬一浮所主張的「變中見常」的思路，即從非現成性本體論轉向現成性本體論。直到一九五○年代中期以後，熊十力才有所謂「衰年而後自悟其非」，在思想上再次出現轉折，重新返回到非現成性本體論思路並加以進一步發展。因此從熊十力的整個哲思歷程來看，《新唯識論》固然是其成名之作，但也許並非其代表之作。

From 1923 to 1927, Xiong Shili had two significant changes in his thought, moving away from the basic train of thought of the first draft of New Consciousness-only Doctrine that the Original Substance itself is changing continuously, which is a theory of a non-present substance. But after meeting Ma Yifu in 1929, Ma's resolute and intense objections caused Xiong to doubt his original position and led to an important revision of that work, the first half revised by Xiong, and the last half revised mostly by Ma. Finally, New Consciousness-only Doctrine no longer continued its original direction, but gradually accepted Ma's suggestion of the Original Substance as not changing rather than changing, that is to say, changing to a theory of a present substance. In hisold age, Xiong recognized that this was a mistake, then changed again, and returned to thetheory of anon-present substance. Considering the whole process of Xiong's philosophical investigation, New Consciousness-only Doctrine was his signature work, but probably not a mature one.