伊藤仁齋是日本古學派的創始者。大半輩子對抗朱子學的仁齋，凸顯「仁」字以對抗朱子的「敬」和「理」。在《論語》中，「仁」與「樂」的關係幾乎是孔子樂論中最重要的課題。仁齋反對以仁為理，主張仁是心也是行。人在仁心仁行的發用中懷有一種心情，即快樂。因此追求仁之至德非尋求回歸心性情欲之原初不動的狀態，而是在仁的心情中得到感性的情緒的滿足。這也是徐復觀思想的特色。仁齋和復觀都有反形上學的傾向，兩人對《論語》樂論的詮釋也有異曲同工之處；其次，仁齋與復觀相隔三百多年，但因哲學立場接近，在中國當代思想中將徐復觀歸類為新儒家已是定論，若放大歷史的視域，徐復觀還可歸屬於十七世紀以來東亞儒學中「反理學」或「後理學」的大傳統之中。對仁齋和復觀的關係做一些系譜學的聯想甚至建構不僅是可欲的，也是可能的。

The article attempts to explore the amazing similarities between Ito Jinsai's and Xu Fuguan's interpretations of the music theory of the Analects. Xu Fuguan's interpretations of the relationship between ren 仁 (humanity) and yue 樂 (music) have deep affinities with Jinsai's interpretations. For them ren 仁 is not principal or substance but heart / mind and doings from this heart / mind. Human emotion in these doings is happiness. In their understanding of the Analects, music brings profound happiness to people and serves to cultivate human emotions. Both share the same anti-metaphysical inclination and call for a return to the original texts in the Confucian studies. This article hopes to clarify the genealogical linkage between Ito Jinsai and Xu Fuguan from the East Asian perspective.