乾嘉時期的學者對於「義理、辭章、考據」各有偏執，此時尚且名不經傳的章學誠卻提出三者皆重，並以人身之神智、肌膚、骸骨來比喻。本文主要在探討章學誠與道學家及古文家在文論主張的異同，先論及其文學視野，再分別討論其與道學家、古文家在義理、辭章、考據的相異及相同之處，得出章學誠是以學術立場的大格局來詮釋文學，這是其眼光卓越之處，與同時期學者相較亦是較為獨特的。

As for three bases of literary works, i.e. “Ideological contents, Rhetoric, and Textual research”, scholars during the period of Emperor Qilong and Jiaqing all had different emphasis and opinions. At this time, Zhang, Xuecheng, the formerly obscure scholar, advocated to pay equal attention to all three bases and analogized the three as human body’s spirits, skin, and bones. This study aimed at discussing the differences and similarities of Zhang, Xuecheng and other paleographers’ views on literary focuses. It firstly illustrated Zhang, Xuecheng and other scholars’ literary horizons and then separately compared Zhang, Xuecheng’s views with other Taoists and paleographers’ views on the three literary bases, i.e. ideological content, rhetoric, and textual research respectively. The study results showed that Zhang, Xuecheng interpreted literary works with the whole structure of academic position. And this just revealed his remarkable insight. Comparing to other scholars in the same period, his ideas were also quite unique.