本論文將對牟宗三於康德學的詮釋、吸收、融攝、批判與轉化的創造，提出一反思與檢討。集中的焦點在於「現象」與「物自身」的超越區分之理解詮釋，一方面闡明牟先生是如何在「逆格義」的中西哲學交涉過程裡，經由康德學來融攝這對概念，又如何的轉化，而有嶄新的創造，締造爲「一心開二門」式的「無執」與「執」的存有論。全文將以牟先生的《現象與物自身》對比於康德學，做文獻的深層闡釋，並宏觀對比於中西哲學型態學之異同，而進一步對此中所造成概念的位移、滑轉、融通、銷解、重組，提出批評。再者，在這過程中，可以試圖做一後設的反思，去省察中國哲學方法論所涉的相關問題。

This paper focuses on Prof. Mou Tsung-san's interpretation, reception, elimination, critique and transformative creation of Kant's Philosophy. Firstly, it discusses transcendental division between "Phenomenon and Thing-in-Itself". On the one hand, it points out that, in the process of the integration of Chinese and Western philosophy, Mou received these two concepts through his critical absorption of Kant's philosophy in the way of "reverse analogical interpretation"; on the other, it indicates the approach that Mou made the Ontology of "Non-attachment" and "Attachment" of "Mahayanasraddhotpada" (Two-Gates-in-One-Mind) kind through the transformative creation of the two concepts. Based on the comparison with Mou's "Phenomenon and Thing- in- Itself" and Kant's philosophy, it will elucidate the deep meaning of text and investigate the difference between Chinese and Western philosophy, then discuss the displacement, distortion, assimilation, melting, and reconstruction, resulted from Mou's reverse analogical interpretation, of concepts. Finally, it shows that, the meta-reflection and investigation on the methodology of Chinese Philosophy and problems related could be made in this inquiry.