對《莊子．齊物論》之解讀至今依舊是眾說紛紜。本文以當代德國大哲羅姆巴赫開創的「結構存有論」作為詮釋之理論參照，且選擇鍾泰先生《莊子發微》一書為主要注解依據，並聚焦於〈齊物論〉所謂的「兩行」與「存有論生成歷程」這兩個主題上。本文闡述了「兩行」中的「因是」工夫，在究極意義上，乃是某種「名止於實」的「破執顯正」工夫－一種現象學意義的「審視」事物的態度；而因是工夫之所以可能之基礎又在於「以明」，即對於結構存有論生成歷程及存在層級之「洞視」工夫。同時，我們順著〈齊物論〉文本順序擇要疏解了其「道、物辯證」關係，並將它與結構存有論理論相對照。我們證成了〈齊物論〉的「無有」或「一」，相當於結構存有論之萬物存在方式之原初統一性；「獨」或「游」相當於結構存有論中存有者與存有「同一」的「獨一性」存有論，期間共經歷五個存有論生成步驟及存在層級。本文指出，這兩家之對比研究實具有相當大的延展性空間與現代意義。

This essay examines the ideas of ＂Traveling by Twos＂(兩行)and the existence of Tao in the chapter of ＂All Created Equal＂ in Chuang-Tzu. By the comparison of Henrich Rombach's theories of so called ＂Structural Ontology＂ and the ＂Tao of Chung-Tzu＂, we find some comparable implications between them. Especially, many similarities are found between the ontological generation process of structure and the existence of Tao. It is noticed that there are six processes in Rombach's ways of so called ＂Structural developments＂, just as there were five steps in Chuang-Tzu's ontological existences of Tao. In addition, according to Chun-Tai's comments, ＂Traveling by Twos＂ in Chuang-Tzu is respondent to the meaning of the correspondences of ＂nominal-reality＂-for us, it is an attitude toward the perception of things in phenomenology. We believe this essay can provide a broader vision for the comparative study of Chuang-Tzu and phenomenology.