本文的主旨是在探討吉藏疏解龍樹造頌、青目注釋的《中論》文義時，透過諸如「顛倒」與「非顛倒」、「我」與「無我」、「生滅」與「無生滅」、乃至「俗諦」與「真諦」等相對概念的往復論議，而嘗試為我們所開設的「入實相門」，到底涵蘊怎樣的哲學思考。作者希望藉由本文所從事的思想分析、以及其相關義理的闡發，顯示吉藏佛學中用以回應「所謂『真實』是什麼」、「怎樣才能觀見『真實』」此項重要議題的一個側面。 本文的文獻依據，主要是《中觀論疏》，同時旁及吉藏的其他論著。而所採取的研究進路，則為義理闡釋之進路。至於方法，主要通過對其概念意涵的解析、問題背景的回復、以及義理涵蘊的追究，來達成展示吉藏所建「實相」法門之哲學思考的論文目的。 本文的主要論點，略可總括如下： （1）吉藏認為站在「畢竟空」的諸法實相之上，由於「有」、「無」乃至「一」、「異」等概念皆不可得其真實的建立依據，因此，經論或說「有我」、或說「無我」，乃至或說「常」、或說「無常」，雖然並非沒有相對的教化意義，但是，施設它們的根本意趣，卻只在於指歸心遊一切法而皆「無所得」的聖智境界。 （2）吉藏指出眾因緣所生的假相或幻有之法，是不離於「實相之體」的「實相之用」；而徹底來說，它們「亦是實相」。因此，如果了解幻有或假相的存在本質，即是緣起；進而不住著在這樣或那樣的幻有、假相之上，便可開啟「實相之門」。 （3）在吉藏論說中，用以引導我們開啟「實相之門」的基本理路，乃是掌握住不離於「因緣」之義的「二諦」教說，來分析、辯明諸如「有」與「無」、「常」與「斷」、乃至「生」與「滅」、「顛倒」與「不顛倒」等法目，根本乃是「二（而）不二」、「不二（而）二」的因緣假說，因此，如果想要逼近真實，就得卸除足以形成虛妄表象的心識運作模式，亦即熄滅那些不能正觀諸法性的「異想分別」。

This thesis is aimed to study the approach when Chi-tsang composed verses of commentary on the Nāgārjuna founded and Piṅgala annotated Middle Treatise (Chung-lun), how, through back and forth debating on the relativistic concepts such ad "delusion" and "non-delusion", "selfness" and "selflessness", "arising/ceasing" and "non-arising/ceasing", and finally summing-up to "mundane truth" and "noble truth", he tried to bring up the notion of the "True Reality of All Dharmas", and established the philosophical contents of Buddhist teaching. With argumentative analysis and elucidation done in this thesis the author expects to assist fellow scholars to understand and grasp a sideway viewpoint in Chi-tsang's Buddhist thinking, so as to reflect on the essential philosophical issues of "by what it means to see 'True Reality'", and/or "what the so-called 'True Reality' is." The bibliography of this thesis mainly consists the commentary on The Middle Treatise (Chung-kuan-lun Su) and other Buddhist writings and commentary works by Chi-tsang. An Argumentative Explanation Approach is adapted as the study approach; as for the methodology, through conceptual connotation analyzing, subject backgrounds reestablishing, and multilayered probing and summarizing of the dogma, it achieves the goal of illustrating the objective that Chi-tsang set to establish the debates on the True Reality philosophy. Chi-tsang suggests, based on the "Ultimate Emptiness" notion of the true reality of all dharmas dogma, since it is not possible to establish any ideas such as "being" or "non-being" or even "oneness" or "multiplicity", therefore, when sutras and commentaries write about "selfness" or "selflessness", or even "permanence" or "impermanence", although some relativistic pedagogical meanings might exist, nevertheless, in essence the dogma is established with the only intention to relate all phenomenon to the virtuous status of "non-attainment". In addition, Chi-tsang points out that every causal dharma of false phenomenon or illusory existence, at its heart "is real too." Therefore, if we understand the existence nature of the illusory or false phenomenon dharma, knowledge that it is dependent on arising, and furthermore cease to abide by illusory existence or false phenomenon, we then will be able to open the "Door of True Reality". By the verses commentary Chi-tsang teaches us the basic conceptual approach to opening the "Door of True Reality", which is by griping without parting the "Causation" theory of "Two Truths" doctrine, to carry out analyzing and differentiating issues such as "being" and "non-being", "permanency" and "non-permanency", and even "arising" and "ceasing", "delusion" and "non-delusion", knowing that basically they are no more than causal hypothesis of "duality but non-duality" or "non-duality but duality", therefore, in order to approximate the truth, we must liberate ourselves from the mental processing style which forms illusory external phenomena, that is to say, we need to extinguish "differential false thinking" which stops us from observing correctly the genuine truth of dharmas.