本文擬由詮釋方式與義理內容兩部分，依序辨析《莊子‧齊物論》與向郭注的義理殊異。 在詮釋方式部分，可以區分為詮釋進路與詮釋方法兩方面，加以說明：〈齊物論〉以主觀實踐為進路，而向郭注以客觀思辨為進路；〈齊物論〉採取渾化言說的方法，而向郭注則採取辯名析理的方法。 在義理內容部分，可以由義理關懷重點、義理開展側重點、義理形態、以及境界歸趣等四方面，分別深入進行探討：〈齊物論〉關懷生命存在，而向郭注關懷政治問題。〈齊物論〉重「心」，而向郭注重「性」。〈齊物論〉呈顯為向上超拔的義理形態，而向郭注則表現為向下圓融的形態。〈齊物論〉呈顯出「大齊之齊」的境界，而向郭注所達到的境界，則是「不齊之齊」的境界。

This paper will discuss the philosophical differences between Chi Wu Lun of Chuang Tzu and the annotations of Hsiang Kuo in terms of two parts: the ways of annotations and the philosophical ideas. The way of annotations can be divided into two aspects for explanation purposes. The two aspects are the annotation approach and the annotation method. Chi Wu Lun uses the subject value as an approach while the annotations of Hsiang Kuo use objective thinking to be its approach. Chi Wu Lun employs plain and concrete illustrations as the method while the annotations of Hsiang Kuo take argumentative analysis as its method. The philosophical ideas can be further discussed using the four aspects of key concerns, secondary concerns, patterns and the realm of thoughts. The Chi Wu Lun focuses on the existence of life while the annotations of Hsiang Kuo is concerned with political problems. Chi Wu Lun centers around Hsin while the annotations of Hsiang Kuo concentrates on Hsing. The philosophical pattern of Chi Wu Lun demonstrates is upwardly lofty while the pattern shown in annotations of Hsiang Kuo is downwardly harmonious. Chi Wu Lun dicpicts a realm of absolute tranquility while the annotations of Hsiang Kuo reaches a realm of relative tranquility.