本文與《嚴復之體用論及對中體西用論之批判》乙文本為同一篇之著，此為前部 ，本文為後部。前部主旨在詮釋嚴復「體用」之理論，本文即以此論為「體」而發揮其「用 」。體為本根、基礎、理論、主要，用為枝葉、花果，顯發、應用、實行、實用、從屬。本 文即根據前文「體用」而闡明其在作為社會、政教、科學、知識之理論基礎與應用之相待關 係論。

　　　　　This article and Yen Fu's theory of "Substance and Function" (t'i-yung) and its Critique of the theory of "Chinese Philosophy as Substance and Western Philosophy as Function" by the same author can be seen as an integrity to present the philosophy of Yen Fu. The former is written on the basis of the latter, that is to say, while the latter deals with Yen Fu's theory of "Substance and Function" and gives an interpretative explanation, the former serves as an application of Yen Fu's theory to the spheres of social philosophy 、political philosophy and epistemology. Substance has the multidimensional meaning of origin、foundation and theory. However, function is the "derivation", "manifestation", "application", "carrying-out", "practical use" and "accessory" of substance. Yen Fu's theory of "Substance and Function" is employed here as to illuminate the theoretical foundation of society, politics, science and knowledge. It also explain the relationship between substance and function is that of correspondence.