戴震身為反對理學形上學的主要代表,卻深受理學的影響,這種影響表現在他采用了宋明理學"天道性命通而為一"的理論結構,確立了人的內在性——"血氣心知"與世界的外在性——"氣化流行"之間結構上的同一性,并由此建構他自己的理論體系。不同的是,他把這種同一性的基礎,由宋明理學的超越本體轉變成了經驗性"陰陽五行"的"氣化",由此實現了對于人的欲望的肯定和對于經驗性知識的容納,即對于"應事"的要求,實現了儒學的世俗化和知識化轉向。然而,離開了作為本體的天道,秩序的肯定與建構就需要求助于"經學"傳統對于"經"的權威的承認。天地之道,就蘊含在圣人的經典之中,在這個意義上,經學的研究就成為了解圣人之道的最直接的途徑。戴震在理論上重新證明了經學的重要性。因此,戴震的理論是在經學與理學之間,依附于經學的權威性,采用了理學的理論結構,建立起來的一套新的儒家理論體系。

Dai Zhen was a philosopher strongly opposed to the metaphysics of Neo-Confucianism,but at the same time deeply influenced by that school. This is shown from his adoption of the Neo-Confucian theoretical framework,on the basis of which he defines the identity between the immanence of man and the externality of the world,and hence establishes his entire theoretical system. Differing from Neo-Confucianism,he holds that this identity is founded upon the empirical qi and not upon a transcendental subject. In this way,Dai Zhen’s theory accepts human desire and empirical knowledge and makes Confucianism more secular. However,having removed the transcendental Dao,another solution is needed for the establishment and construction of order. In a sense,Dai Zhen still has to admit the authority of the Confucian classics. In this sense,the Confucian Classics becomes the most direct means for people to approach the Dao of the Sage. Thus,Dai Zhen redemonstrates the importance of the Confucian Classics,and establishes a new Confucianism which not only adopts the structure of Neo-Confucianism but also depends on the authority of Confucian classicism.