卜式是漢武帝（141-87B.C）時期非常獨特的人物，他在國家急難時率先輸財，因此，不但贏得漢武帝的讚賞並引以為楷模，他的愛國情操傳頌兩千多年。前人對其作為與反映的社會關係都有較多的關注，本文則從卜式對商業獨特的見解和國家政治角度做觀察，由此來詮釋卜式的輸財的時代意義，並試圖展現當時國家和商人在各自的立場上所形成的衝突。

Bu Shi was a very unique figure during the reign of Emperor Wu in the Han Dynasty. When the state was imperiled, he was the first to give financial aid; thus, he not only won praise from Emperor Wu of the Han Dynasty, who cited him as an exemplar, but his patriotism has also been praised for over two thousand years. Previous studies have paid more attention to his actions and the reflected social relationships, but this paper makes its observations based on Bu Shi’s unique views on commerce as well as on the angle of state politics. These are used to interpret the contemporary meaning of Bu Shi’s financial aid, in attempts to demonstrate the conflicts between the state and merchants based on their respective positions.