本文將謝靈運山水詩當作此一詩歌題材的典範，山水詩和玄言詩同是玄學的產物，山水詩強調主體的玄心與山水的質有而趣靈。山水詩因含有轉化主客體現實狀態的作用，因此，山水詩可以說有工夫論的義涵。本文藉著脫情、貞觀、賞心這些主體轉換的語詞，以及形媚、理感這些客體轉換的語詞，指出中國山水詩在實踐哲學上的作用，亦即山水詩有工夫論的內涵。如果山水詩的創作可以視作主體轉換工夫的一環，那麼，美學的工夫論一詞當可成立，工夫論不只是宗教型的修行者才能使用的詞彙。

＂Shan-Shui＂ (landscape) poetry and ＂Xuan-Yen＂ (metaphysical) poetry are both derived from ＂Xuan-Xue＂ (Wei-Jin metaphysics). Landscape poetry celebrates the correspondences between and transformation of the subject and the landscape. This paper aims to examine the function of Chinese landscape poetry in practical philosophy with metaphysical terms like ＂Tuo-Qing,＂ ＂Zhen-Guan,＂ ＂Xing-Mei＂ and ＂Li-Gan.＂ Landscape poems written by Xie Ling-yun can be seen as the epitome and model of this genre, and will be used as examples in this paper. I will argue that landscape poetry involves an aesthetic self-cultivation. Since the writing of landscape poetry works as a part of the transformation of the subject, this adds an aesthetic sense to the originally religious term ＂self-cultivation.＂