韓愈在唐憲宗元和六年任職於河南縣令時，曾作〈送窮文〉一篇，以描述生活上貧困的遭遇，並藉由送窮儀式，表達希望擺脫貧窮的願望，但在五窮鬼表達君子固窮之德的觀念後，韓愈接受了五窮鬼，繼續過著君子安貧樂道的生活。這樣的一篇文章，在古典文學的發展上，有其特殊意義，首先它創造了五窮鬼的說法，讓送窮習俗產生某種程度的改變；此外，它延襲著揚雄〈逐貧賦〉的寫法，一方面以散體大賦的體製來傳達君子身陷貧窮的困境，一方面宣揚君子固窮的美德。這篇作品引動後代許多文人續作送窮題材的文章，形成所謂送窮文學，進而與民間送窮習俗相映成趣。苗栗古文大家吳子光，也模擬韓愈寫作〈送窮文〉，文中的思想內容與寫作手法，和韓文相較之下，有因襲取法之處，亦有翻新獨創之說，二文相互呼應，卻又各成特色。本文之撰述，即在探討二文間的因革變化，一方面了解送窮文學的內涵與本質，一方面則能了解擬體文章的寫法與特色。

Han Yu took office of the magistrate of Henan province in A.D. 811 during the realm of Emperor Xianzong of Tang Dynasty. He wrote an article named Eliminating Poverty to describe his poverty and desire to get rid of it via poverty eliminating ritual. After the Five Poverty Ghosts expressed the idea that a gentleman should take delight in poverty, Han accepted it and continued to be contented in poverty and devoted to spiritual things. This article had special significance to the development of classic literature. First, it created the concept of the Five Poverty Ghosts and changed poverty eliminating ritual to some extent. Second, it inherited the writing techniques of Yang Xiong in Poetic Prose of Expelling the Poverty which on the one hand expressed the poverty of a gentleman via prose, and on the other hand praised the virtue of taking delight in poverty. It provoked many offspring literati to write articles on the topic of eliminating poverty and formed the so-called Eliminating Poverty Literature which enhanced the meaning of the folk custom of eliminating poverty. Wu Ziguang, a litterateur of Miaoli County, Taiwan, imitated Eliminating Poverty of Han Yu and wrote another article with the same title. Wu inherited the content and writing techniques of Han while proposing unique and novel ideas. The two articles enhance the beauty of each other with respective and unique characteristics. This paper was designated to explore the inheritance and changes of the two articles so as to understand the connotation and nature of Eliminating Poverty Literature as well as the writing techniques and characteristics of imitating articles.