本論文將直截切入〈齊物論〉文本，擇要疏理容易滋生誤解的章句，並旁徵詮釋學對於詮釋活動的深刻反省，隨文辨析歷來各種詮釋的疑難之處，最後完成關於〈齊物論〉義理的一貫性詮釋。 透過上述的詮釋歷程，可以獲知，〈齊物論〉義理的全幅開展，不過是重重複複闡述「翻成心為常心」之義而已。若能確實掌握此義，就應當明瞭，莊子所欲平齊者，其實是因分別而起的物論、是成心所造作之「物」，而不是現實中客觀的、個殊的萬物。明乎此，除了可以對「齊物論」這一篇題的讀法、內涵，有一義理的決定之外，也能隨之釐清〈齊物論〉全文的詮釋分際，當然更可以避免吾人今日的詮釋，出現向客觀層面滑落的歧出。

This essay will directly enter into the subject of “Discussion on Making All Things Equal” to select and distinguish the sentences that might lead to misunderstanding and quote the deep reflection of the hermeneutics on the annotation activities to discriminate the difficult parts of various annotations for ages and finally complete the consistent annotation to the argumentation of “Discussion on Making All Things Equal”. It can be learned from the above-mentioned annotation process that the full development on the ideas in “Discussion on Making All Things Equal” is just to elaborate iteratively the idea that “to surpass the existing idea, switch to the idea of proving the truth”. If this idea is mastered, it shall be evident that “seeing things as equal”, in view of Chuang-tzu, is in fact each individual existing idea which created in one's mind, instead of the things objectively and individually existing in reality. By making out this, we can not only decide the argumentation on how to read and interpret the title of “Discussion on Making All Things Equal”, but also clarify the annotation limit of the whole text of the essay, as well as avoid the contemporary annotation to prevent the difference on the objective aspect.