李漁《十二樓》一書雖以「樓」為題，但大多數篇目中，「樓」都被一筆帶過，並不是故事的主體。而〈三與樓〉一篇卻與眾不同，樓不僅成為文中重點描繪的對象，甚至在敘事結構上也成為重要的「功能性物象」，串聯起人物的互動。整個故事圍繞建樓、賣樓，以及樓的失而復得展開。本文從「物質文化」的角度出發，從李漁〈三與樓〉一篇中樓的物性及物權轉化方面的三個轉折關鍵進行切入，剖析樓從「建築物」轉變為「藝術品」，再從不可讓與的「藝術品」轉化為可買賣的「商品」這一過程的發生機制及作者可能的安排意圖

Although titled Twelve Buildings, most of the stories in this collection do not focus on the buildings. However, in ＂San-Yu-Lou＂, the building (San-Yu-Lou) is not only described in details, but also seen as a significant functional image in the story. San-Yu-Lou plays a key role in the interaction of the characters. The story unfolds as the building is constructed, sold and regained. This paper analyzes three key points in the story of ＂San-Yu-Lou＂, from the perspective of material culture, so as to illustrate how the building becomes a work of art and how it is converted to a piece of commodity. The purpose of the analysis is to gain insight into the author’s intention behind some contradictory plots