《莊子•內篇》言氣，有做為形構之始基的「氣」，另有指涉工夫修養之境界的「氣」。本文專就「心齋」之修養工夫所論述的「聽之以氣」，做為一義理的解析。倘若從形構之始基的「氣」而言，「聽之以氣」在層次上與「聽之以耳」已混同而無以異，且「聽之以氣」的層次亦不可能超越在「聽之以心」之上，如是「無聽之以耳，而聽之以心；無聽之以心，而聽之以氣」的位階進程，即不得其解，故「聽之以氣」當從工夫修養的境界，去尋求合理的解釋。此「聽之以耳」、「聽之以心」、「聽之以氣」的工夫進程，可與〈養生主〉「庖丁解牛」之由「目視」、「心知」而「神遇」的層次位階，一一對應，「聽之以耳」是「目視」，「聽之以心」是「心知」，「聽之以氣」則是「神遇」，故「聽之以氣的境界，超越在「聽之以心」之上的困惑，即可消解。依「氣也者，虛而待物者也」的界定，人的存在困局在心知宰制氣，氣就此失去了自在自得的神采氣韻，故工夫在心上做。「虛」即「無聽之以心」而達人心，「待物」即「聽之以氣」而達人氣，「氣」得到了釋放，而融入了「天地一氣」之中，此時的「氣」不再是事實義的「現象」而是價值義的「物自身」了。

The discussion about qi of "Zhuangzi‧nei-part", which meaned the basis of object-composing or the confines of training. We just try to make a reasonable analyzing about the training of [Xin-zhai] which discussed for [Listening by qi]. So, We must sought a reasonable explanation from the confines of training. By the definition: [Qi, was a impalpable-treating], Man's exist problem lied in the qi controlled by the Mind-knowing, Qi lost the free feeling, so, the training must make in mind. [Xu] was [no listening by mind] and to people's mind, [Treating] was [Listening by qi] and to people's qi, [Qi] got the freedom and intered [All things in the one], now the [Qi] was not a [phenomenon] of concreting meaning, but a [wu-shen] of values meaning.