有關情欲的闡析，清儒戴東原一方面意識到情欲的價值，極言情欲之推擴，另一方面也察覺情欲之失（私）的為害，倡言以情絜情之「節」來去私。而理欲之關係，正是透過情欲之不爽失以至於纖微無憾來確定公正之「理」。「理」以情欲作為根基，在達性遂欲中，自能體現道德的圓滿境界，若遠離情欲，理亦萎靡。唯有順著自然需求，方能養生並全德，德與善皆根基於「欲」，這是東原之所以力倡達情遂欲之由。故「理」與「道」絕非先驗形上的抽象道理，「理」源於具體事物且內在於具體事物，亦即，不論是透過客觀之分析歸納得之的自然物理，抑或藉著情欲來推知的人情事理，這種種的自然規律的物理與道德法則之事理，俱客觀的內在於具體事物、奠定於同情同欲裏。「道」是在現象界中穿流不息的動態之「行」，兼賅「理」與「氣」， 是「指其實體實事之名」。1 綜觀東原之理欲觀，不僅檢視看似衝突的天理與人欲，還力圖使其調和與化解，俾使情欲成為德性修持之一大助力。理存乎欲，天理離不開人欲，顧全人欲，天理方能彰顯，因此，若要掌握「理」與「道」之涵義，必對「情」與「欲」有全盤的掌握。由此，東原奠定理欲關係，「理」不再是與情欲相對立，而是由情欲而來，且能適中的評定情欲合宜與否之標準。

Dai Zhen, when explicating the principles of human desire, asserts that one should try to restrict his/her affection and desire from being abused and causing harms, yet simultaneously free development of desire and affection ought to be valued. In other words, maintaining Principle can be done through properly holding down one’s impulse of desire and affection. Based on Principle, free development of affection and desire will naturally and ultimately reach to the point of absolution of morality. Deviation from this base and Principle declines. This is a natural law of desire, and one can accomplish a real virtue only when he/she is subjected to this law, for virtue and goodness are built upon this natural law of desire. Principle and Way are not transcendental senses, but can be manifested with concrete stuff. Way refers to the acts that constantly occur around in the phenomenon field; it contains Principle and Air. To hold the full meanings of Principle and Way, one must thoroughly understand Affection and Desire.