「能」、「所」乃佛教、尤其唯識經論中常用的一對概念，而王船山運用「能」、「所」二詞，給予側面有異於佛教的思考和論述，相對也呈現出其特殊的「能所觀」。 船山的「能所觀」，究竟而言乃是「能」、「所」並重的；但是，落實在認識論問題的討論時，則更重於論說作為認識所對的事物之上；亦即「能」、「所」相較，船山無寧能焦點置於「所」上，並且積極地論述其客觀實在性。雖然如此，卻並不即意謂船山認識所對的事物之上；亦即「能」、「所」相，船山無寧將焦點置於「所」上，並且積極地論述其客觀實在性。雖然如此，卻並不即意謂船山認為「能」後於「所」，如實符合的一種活動和過程；「能」，並不能創造或生出「所」。船山這種「崇實」的實在觀點，乃是依於其以「誠」為中心、以「經世」為關懷的思想根柢，而其所以批評佛教，也不外是從此一儒家立場出發的結果。

　　　　　The dialectical concept “Perceiver-perceived” (“subject-object”) is a concept, which the Consciousness-only-school (Vinnanavada) in Buddhism often refers to. However, Wang Fu-chih's interpretation offers another aspect for this dialectical concept. For Wang Fu-chih, the perceiver is as important as the perceived; however, epistemologically speaking, Wang seems to pay more attention to the objective reality of the object. This does not mean that in the process of perception, the object takes priority over the subject but only that the object has its own objectivity. The “realistic” epistemological approach of Wang Fu-chih is based on his emphasis on “Sincerity”, which is the foundation for social practice. Wang's criticism on Buddhism is also based on the same standpoint.