在清初推崇朱子學的學術背景下，穆堂不顧流俗，獨自表彰、維護陸王，學者譽為「有清一代陸王學者第一重鎮」。因此，本文就躬行實踐與文獻考索兩個層面，考察穆堂對於陸王學術的看法。穆堂論學，極重人倫，因此著重世人之躬行實踐。依此宗旨，他強調「學」以行為主，而不主在讀書講論。為了維護陸王學術，穆堂又從文獻上予以考察。重新檢視朱子對〈大學〉的改訂，再者辨明陸王俱非禪學，最後從文獻上試圖再次證明朱陸早異晚同。其本意即在維護陸王學術，以促成人們回到「尊德性」的躬行體驗途徑上。

In early periods of Ching Dynasty, there is full of adoration of Chu-His's learning in academia. Only Li muh-tarng pays tribute to Luh Jeou-yuan and Wang Yang-ming's learning in disregard of common current customs. So Li is commended as "the most important scholar of studying to Luh and Wang's learning throughout the Ching Dynasty." This paper tries to survey Li's opinions to Luh and Wang's learning by two ways of practice and historic records. Li's studies focus mainly on human relations, so he emphasized people's ethical practice. According this, he claims that learning is based on deeds, not on reading and discussing. To protecting learning of Luh and Wang, Li studies from historic records. He re-examined Chu-His's amendment of The Great Learning. Then to discerning that Luh and Wang's learning are both not Zen. Finally, he tried to prove that Chu's theory is different to Luh's in early periods, but they are the same in late periods. Li's goal is to promote people back to the path of practice that respects a man's moral character.