龍樹中觀學派的開宗之作《中論》，自古以來其哲理即有不同的理解向度，乃至現今學者對中觀學的詮釋也莫衷一是。而當代新儒家又如何詮解中觀思想，成為一個可探究的課題。其中牟宗三的《佛性與般若》，乃疏解中國大乘佛學一系統性著作，全書以天台圓教作為佛教哲學的最高理境。在此前提下，牟宗三對中觀、唯識等印度佛學的義理系統，除作重點式的疏解，同時也作出評判，如認為中觀學雖在般若妙用下能蕩相遣執，但在本體上卻缺乏對一切法根源性的說明，而成了中觀學的限制。本文即是以《佛性與般若》的中觀學見解作初步討論。

Mūlamadhyamakakārikā is the founding masterpiece written by Nāgārjuna. But its philosophy has many different understandings since ancient times. Even now the work’s interpretations are still diverse and widely divided. And the contemporary Neo-Confucianism’s interpretation is a topic that is worthy of investigation. For instance, philosopher Mou Zongsan’s ＂Buddha Nature and Prajña Wisdom＂ is a systematic book to explain Chinese Mahayana Buddhism. Grounded on TianTai’s ideal teachings as the top of Buddhist philosophy, Mou not only interpreted the theories of Madhyamika and Vijñana-matra but evaluated them as well. He thought that Madhyamika philosophy destroyed all illusive attachments under the skillful function of perfect wisdom (prajña), but it lacked an original explanation of all dharmas and hence had its limitations. This article thus aims to discuss the interpretation of Madhyamika philosophy in the ＂Buddha Nature and Prajña Wisdom＂.