曹敬是陳維英的學生，他留下二十二篇賦作，其中以律賦居多。曹賦題材雖屬多元，然而深入研究者卻不多，其間且較少涉及賦的寫作。本文擬分析〈纔了蠶桑又種秧賦〉的形式與內容，進一步析論該篇的創作動機與創作手法。該賦形式整齊似四言詩，不只在曹賦中頗為特出，即使其他臺灣賦中亦屬少見。該賦的題目、題韻均出自宋代翁卷的〈鄉村四月〉，但曹敬以教職為業，似乎不曾親事蠶桑與插秧，他如何寫出一篇詳盡的農忙賦。再者，道光、咸豐時期的臺灣不發展蠶桑業，臺灣近現代也不見秧馬這種農具，究竟曹敬筆下的農村生活，是否為他所親歷親見，虛擬與實感成為本文的研究重點。最後，曹敬發揮了賦體「曲終奏雅」的特性，不僅頌揚聖德，也暗示統治階層需體察民心，表現出他「士志於道」的責任感與使命感。雖然他的作品多數呈現嚮往隱逸的出世生活，但在這篇賦作中，卻能看到他積極入世的那一面。不再只是傷時寄託，而是回歸賦體諷喻功能，呈現儒家的致用精神。

Cao-Jing is Chen Wei-Ying's student. He leaves twenty-two Fu works (odes), most of which are Lv-Fu works. Cao's Fu works include various subject matters; nevertheless, there have merely been a few number of people who study them in depth. The following researchers have been less involved in writing of Fu. This essay is aimed to analyze the form and content of ＂Cai Liao Can Sang You Zhong Yang Fu＂, which will be further examined and commented, particularly on the author's motivaton and methods for creating the work. The form of this targeted Fu is arranged as neatly as a four-word poem. It is not only quite outstanding among Cao's Fu works, but also rare amid other Taiwanese Fus. Besides, the Fu's theme and rhymes both derive from the poem, ＂The Countryside in April＂, penned by the poet, Weng-Juang, of the Southern Sung Dynasty. Cao-Jing, however, took teaching as his career and seemd that he had never raised silkworms, grown mulberry and transplanted rice seedlings. Hence, the question has been asked how he wrote a detailed Fu concerning a busy season for farmers. Furthermore, the business ofraising silkworms and growing mulberry was not practiced in Taiwan during the era of the Daoguang Emperor and Xianfeng Emperor, and Yang-Ma, a farm tool, was also not found in Taiwan ofthe early modem period. The rural life, described by Cao-Jing, has still been in questionsn if he really experienced it in person; thus, the fiction and truth is the main focus of this study. Eventually, Cao-Jing made a splendid ending of the Fu, which is considered one of the qualities ofFu's style. The Fu was composed not only to praise the ruler's sacred virtues, but also to imply that the governing class needed to investigate the feelings of their subjects. On the other hand, it manifests Cao-Jing's sense of responsibility and hismission. Although most of Cao-Jing's works present the desire of pursuing reclusive life and standing aloof from worldly affairs, his positive attitude towards the society is, nevertheless, observed through this Fu. In other words, Cao-Jing no longer felt sorrowful and relied on writing to express his emotions, but resorted to one of Fu's functions, sarcasm, to demonstrate the Confucianism's philosophy ofpractical purposes.