〈齊物論〉作為進入〈逍遙遊〉的階梯，指出了人心閉塞的源頭－成心，並於首段自然籟音的比喻中，揭示了人籟、地籟、天籟的境界型態。「籟」象徵冥合於道的虛靈真心，也就是吾人生命的原貌。落實在修養境界上，人籟、地籟與天籟相對，屬於有待；至於天籟所證成的心靈境界，則渾化一切對立，逍遙而無待。藉由成心的逐漸喪失，心靈虛假紛雜的成份逐步消解，主體境界亦隨之層層提昇，從有待的芒昧中，開至無待的天籟逍遙，從而顯露生命的本真。其中作為基源的真宰，也就是內化於吾人生命的道，不僅貫通於三籟，作為修養的基礎，於剝落一切他然牽連而證成天籟境界時，更是在冥和道境的主體中自然平齊，此即自然籟音的義理蘊涵。

As the bridge of entering Happy Excursion, the book On Seeing Things as Equal points out the origin of closure of human hearts-intentionality. In the comparisons of natural music in the first paragraph, he proclaims the forms of the music of man, land and heaven. The music refers to the hollow soul of true hearts close to dao, which is the original appearance of men. In the accomplishments realm, it is in opposition to music of land and music of heaven in waiting. The mental realm by evidence of music of heaven makes chaotic of all confrontations in happy excursion without waiting. With slowly disappearing of intentionality and clearing up of compositions of falseness of minds, the realm of principal body is enhanced level by level from the mang wei of waiting to happy excursion of music of heaven without waiting to show the truth of life. The true mastering of the foundation, i.e., dao in our life, not only penetrates music of the three as the foundation of accomplishments. When peeling off other involved evidence of music of heaven realm, it is equal to nature of dao realm, which is the philosophy of principles and implications of music of nature.