蘇軾〈日喻〉為一寓言體，故為文之際，寓理於其中，作為針砭士人「求道而不務學」為目的，以寓言之詼諧性，傳達對生活接觸與實踐的重要。是故，本文欲探討蘇軾〈日喻〉的思想內涵及藝術手法，於「思想內涵」處，以「學以致其道－意在實踐」與「佛家參禪－意在以文點化人」著手，前者自時代風氣著手批判、反省，強調生活實踐，且視「道」為生活規律性，後者則從佛教點化之言，作為寄託言外之旨。於「藝術手法」處，則以「幽默戲謔－意在諷諫」與「『日』、『水』兩喻，俱有理趣」為要，前者以游戲諧謔筆法，以收「言之者無罪，聞之者足以誡」之效，後者則以兩則寓言，藉由譬喻說理方式層層遞進，以達求學且致道之目的。

Su Shi’s〈analogy to the sun〉parables belong to an article with fable style which hints some thought in the contexts. This article adopted an implied method to point out the scholars should pursue the truth rather than the surface of the context. Based on the humorous fable, Su Shi’s parables get across the important both on contacting and conducting the life. Thus, the purpose of this study discusses Su Shi’s connotation and gimmick of art. The spirit of connotation focuses on Practice and Deep Meditation. The former reflects its epoch which is relative to criticism and self-examination; the latter is based on Buddhism’s ingenuity. Furthermore, the gimmick of art focuses on meaning of humor and mocks, and giving examples of ‘Sun’ and ‘Water’ to achieve both on the study and practice at the same time.