〈封建論〉由「生民之意」、「勢」和「士之賢不肖」三項論點構成，以生民之意為主軸，檢討制度形成、評論制度合理性，最後歸結到士之賢不自上。 柳宗元本著天人之分的立場，強調人事自為，生民之意取代天道觀成為其政治社會論的起點；人事既屬自為，不僅當代，過去亦然，〈封建論〉以生民之初論勢之所由起，即本於此。子厚以是否滿足生民之意，甄別封建制、郡縣制之優劣，強調郡縣制下統治階級的可流動性、可替代性，較諸繼世而理的封建制，生民苦樂不再繫於世襲的偶然性，生民之意得以獲得較大程度的滿足。郡縣制的優點既體現在統治階級的構成上，則郡縣制合理性之實踐有賴統治階級的士人之賢，從而將全文重點轉移到士人的實踐上。 〈封建論〉提出「重視生民之意、肯定郡縣制合理性、強調士之賢不自」等論點，從中唐政治形勢觀之，寓有濃厚的現實意義。兩稅法的實施造成胥吏與富豪勾結之弊，生民日因，有賴親民之官的士人，本著生民之意始能好解。就柳宗元整體思想而言，〈封建論〉強化了士人理物與生民之意的聯繫，為面臨困境的唐代士人提供了入仕的理據。

“On Feudalism” is comprised of three main parts. Liu Zongyuan 柳宗元, using the benefit of the people as a core issue, discusses the influence and power of government posts and concludes that the virtue of the literati is the most essential part of bureaucracy. He replaces the idea of “Heaven” with that of utilitarianism and outlines the basic concept of his political and sociological theories. He indicates that the prefectures and counties system is superior to feudalism because it provides the literati with a possible career and eliminates inherited social status. He emphasizes the justifiability of the prefectures and counties system is based on the virtue of the literati. Only capable magistrates benefit the people. Liu thereupon encourages literati to enter into public service as a fulfillment of the ca11ing. His arguments reflect the political reality of the mid- Tang dynasty, during which the tax laws were most oppressive.