〈齊物論〉：「天地與我並生，而萬物與我為一」，是莊子思想的終極目標，這種「天地一體」的生命情境需要從生活中去實踐體證，由工夫而開顯境界。在現實世界中，人種種的天然稟賦和人為造作，物性的、知解的等等，在修養工夫的實踐過程中，它們都是負面的存在，都是被排抑的。只有達到最高的天地之境，才會因生命境界的提昇而提昇，並得以保存。從〈秋水〉濠梁的魚樂之辯，〈逍遙遊〉的兩種異解，〈齊物論〉「物化」的兩層含意，莊子揭示了人生活實況中價值世界與現實世界的衝突和消解，而從這裏我們也看到了儒道歸趨的不同。

"Heaven, Earth, and I were produced together, and all things and I are one." in Qi Wu Lun (Theories on All Things Being Equal) is the ultimate goal of Zhuangzi's philosophy. Life state of "tian di yi ti" (heaven and earth are one) needs to be practiced and experienced in daily life by the effort to attain spiritual state. In realistic world, human being's all kinds of natural gift and artificiality, such as instinct and comprehension, are negative existence and would be excluded in the practice process of self-cultivation. They could be promoted and preserved only by attaining the highest state of heaven and earth, the improving of life state. Zhuangzi enlightened the conflict and dissolution between value world and realistic world in human being's daily life from "the debate on the happiness of fish on Hao-liang" in Qiu Shui (Autumn Floods), the two different explanations in Xiao Yao You (Enjoyment in Untroubled Ease), and the two connotations of "wu hua" (the transformation of things) in Qi Wu Lun (Theories on All Things Being Equal). We realize the difference of direction and tendency between Confucianism and Taoism from here as well.