僧肇用中國化的文辭和表達方式，發明般若宗旨。他對般若精義的準確理解，一掃六家七宗「以玄解佛」對船若的曲解，對中國佛學的發展，有十分重要的意義。 本文明言僧肇立言作論，意在指引一修行體道之路，讓人得證涅槃境界。依此理解《肇論》各篇，依各編提出「動靜」、「有無」、「有知無知」三組名言概念，藉著僧肇對這些詞句的使用，掌握《肇論》所建立的般若學說。另外，也略述玄學家對同一組詞語的使用，比較說明僧肇對玄學的融會。僧肇運用了玄學的詞句，但傳達的義理與玄學有清楚的界限，並無混雜玄佛思想的問題。在工夫修證上，僧肇對佛學的體會，與王弼、郭象之說，有可以互證相通之處。

Eng-zhao applied an expression of Chinese style to expound the essentials of “Prajna”. He comprehended appropriately the main ideas of “Prajna”, and wiped out the misinterpretations of “Prajna” by the Six Schools with Seven Points, who combined the Wei-Zhin Metaphysical Thought in their interpretations. It is of great meaning to the development of Chinese Buddhist thoughts as Seng-zhao’s doing this. This article makes clear that Seng-zhao’s purpose of writing this treatise is to show a way of realizing the truth through practice, and enable the readers to attain the Nirvana. According to this main idea, the thoughts of “Prajna” of the articles in Zhao-lun are comprehended through these three terms: Movement and Stillness, Existence and Non-existence, and Knowing and Non-knowing. Moreover, the implications of the same terms used by the thinkers of Wei-Zhin Metaphysical Thought are summarized as a contrast to show Seng-zhao’s realization of “Prajna”. Seng-zhao applied the terms and phrases of Wei-Zhin Metaphysical Thought, but the meaning expressed are not the same as that in “Prajna”. He did not confuse the thoughts of Wei-Zhin Metaphysical Thought and Budhism. Regarding the aspect of practice, Seng-zhao’s realization of Buddhist thoughts is in some ways compatible to the ideas of Wang-bi and Guo-xiang.