本、末的概念很早就在中國出現了，但直到漢代才開始有意識地將「本末」視為一組相對概念，成為慣用詞組，且多見用於治術。本末概念在兩漢的廣被使用，本文推測可能與黃老思想、齊法家思想之流行有關。 西漢所談論到的本末問題，主要圍繞在經濟的重農抑商爭執上。武帝時才開始把重點放在工商業的經營，並訂定鹽鐵官營，頒平准均輸法。西漢的「本末」之爭幾與「義利」之爭等同。由於「本末」問題一直圍繞在經濟上重農抑商爭執，而論者多由政治著手，或論君道，論政策，皆有將本末概念等義利概念的趨向。 「本末」概念通常不是單獨被討論的，因此二字獨立來看並沒特殊的意涵，但結合其他概念來看時，卻可呈現出論者之立場，或特殊見解。由「本」、「末」二字字意來看，與次第、或根本、枝末有關。由「本」的基本、根本義，所引帶出有以之為本體，及運用次第上優位性的關注。因此，不論在漢代主要討論農業與商業在社會經濟上次第的優位性，或到王弼玄學思想體系中，本末與有無、體用概念的結合，「本末」這對範疇皆不單單獨出現被討論的。 由兩漢「本末」概念與「義利」概念結合，這種將「本末」概念較落實到社會民生政治議題的方向，轉向至魏晉南北朝時期將「本末」與「有無」、「體用」結合的思想發展，可說是由對「本」這一「根本」思想的反省，向哲學的形上思維的進一步發展。

　　　　　Chinese people had had the idea of "essence" and "triviality" in her ancient history. However, it never formed a relative concept until Han Dynasty. From then on, "Essence vs. Triviality" became a common phrase, which was usually applied to the ways of governance. The writer infers that the concept of "Essence vs. Triviality" was possibly related to the popularity of Taoism and the Leglist School in that period. The issue of "Essence vs. Triviality", which was a heated argument in Han Dynasty, was mostly concerning about a national policy-encouraging agriculture or discouraging commerce. Emperor Liu Che (武帝) encouraged the development of business and industry. He constrained the official management of salt and iron. Since most of the arguments about "Essence vs. Triviality" were focused on economic policy, many discussed these issues from political points. The arguments of "Essence vs. Triviality" almost corresponed to the debates of "Justice vs. Interests." Some of them emphasized the way of ethical sovereign from the point of justice, and the other asserted practical measures from the aspect of interests. When one discussed the concept of "Essence vs. Triviality" individually, it didn't make any sense. However, when it combined with another concept, it presented an opposite position. The connotation of "Essence and Triviality" implied a sequence, which highlighted one's fundamentality and superiority to the other. It was deliberately related to the priority of economical development. Later on, metaphysicians such as Wang-Pi (王弼) even combined it with the concept of "Being vs. Non-being" or "Theory vs. Practice." Scholars of Han Dynasty related the concept of "Essence vs. Triviality" to "Justice vs. interests". Their consideration rather focused on social, economic, and political issues. When it came to the Southern & Northern Dynasties, the concept of "Essence vs. Triviality" was combined with metaphysical thinking such as "being vs. non-being" or "theory vs. practice." Based on such concept, they pondered the "essential meaning", and stepped forward to more profound thinking of philosophy.