本文從李漁對生命的看法出發，他深知世事無常，不須執著形式的完美；人生如戲，要能放寬視野，「計及全本」，才不會短視生煩惱。他「嘗以歡喜心，幻為遊戲筆」，自稱「非佛非仙」，但又「造悅」、「度人」，希望世間人能遠離苦惱，並傳播快樂、遍滿人間。
接著以李漁《笠翁一家言文集》和《評鑑傳奇二種》中論及遊戲神通的本文為主，輔以文人和佛教中的概念，探討李漁「遊戲神通」的理念和內涵。李漁針對文人的遊戲神通，給予明確的界定：在極文情之變、一吐胸中壘塊的前題下，可使無情之物如草木蟲魚，賦予生命，並與人言說、同盡悲歡離合之感；他更進一步提出「傳世」的條件，除了情節奇幻、文辭警策之外，更需軌於正道、有裨風教。他透過若耶野老《香草亭》的評鑑，從「文心變化」到「佛力慈悲」，不只關注作者遊戲神通的創作筆墨，更結合了劇中遊戲神東的人物和場面，標舉了作者的澈悟境界和救世襟袍。再以「遊戲筆」關照李漁遊戲神通理念在其戲曲中的實踐，從神異情節和劇中作用、文化思維和戲劇效果、神佛人物的形象分類等角度，歸納學者具體的分析成果。
進而創作本位的遊戲神通境界、李漁對神鬼仙佛的看法，歸結其「歡喜心」的精神內蘊。李漁在平常日用之間，求新求異，但是「文章之道，實實通神」，所以創作的最高境界是「神助」。他反對迷信，但世俗情附熱，熱則爭趨，所以李渝認為：「人士非古佛，乃一當今得氣之時人也。」神佛要能與世俗人同在，助人脫困，化於成智，才是神佛的精神所在。因此他所說的遊戲神通，並不限於神鬼仙佛的奇幻題材，更多展現在世間人物身上，就以《奈何天》為例，結以紫珍道人
的評論，一方面點出笠翁「憤世、諷世」的初衷，以及善於轉化的「奇才大力」; 一方面點出文詞關目的神巧，非人工可到，是真正的補天煉石者。兼及了創作境界與淑世救世的用心。
最後總結李漁遊戲神通的精神：在「遊戲筆」中，是「非關人力、內有神助」的創作境界;在「歡喜心」裡，是「冷眼寒心、悲憫消苦」的慈悲轉化。「彌勒」是他假借的面貌;「兜率天」是他構築理想的天地。

First the text starts with Li-yu 's view point of life. He knows well the uncertainty of all the things in life, and does not insist perfection in writing style. Life is like a drama, only to widen vision, and to see through the whole may avoid short sight and annoyance. He tends to have a happy heart, and transfers it to playful pen. He claims he himself is not Buddha, nor immortal. He is but willing to entertain people and to save people in hope that joy may spread over the world and human being may keep away from bitter annoyance.
The text discusses mainly about Li-yu's Yiu-Shi-Sheng- Tong (游戲神通)in 《Li Ong 1 Chia Yen Wen Gii(笠翁一家言文集)》and 《Ping Jien Tsuan Chi Liang Chung (評鑑傳奇二種)》and its research on the contents of Yiu-Shi-Sheng- Tong and the concept of literary men and Buddhism. To the Yiu-Shi-Sheng- Tong of literary men, he gives an affirmative definition: under the premise of extremely great changing of feeling and emotion in literature to ful1y release the inner pressure in our heart, the unfeeling things like grass, wood, worm and fish ,may then be gifted with life, and are able to talk to people, and share the same feelings of human beings vicissitudes of life . It further mentions about the condition of to be handled down for generations, besides fanciful plots, and exact writing must also guide people to the right path, and be good to cultivate their good manners. Through the evaluation of Tho- Ye- Ye-Lao's (若耶野老)《Hiang Chao Ting(香草亭)》, he moves from Wen- Shin-Bien-Hwa(文心變化) to Fo-Li- Tsu- Bei(佛力慈悲), not only caring about the author's writings in Yiu-Shi-Sheng- Tong ,but also combining the Further from the view of Playful Pen ,the concept of Yiu-Shi-Sheng- Tong in the performance of the play, and from the fanciful function of the play, the cultural and the dramatic effect, the figures classified as ghost and immortal ,it concludes they are realistic achievements as analyzed by scholars. And, by the stage of Yiu-Shi- Sheng-Tong in writing, and Li-yu 's view of ghosts and immortals, it induces to achieve the contents of Happy Heart's spirit. Li-yu seeks innovation in common daily life. However, the way of writing is in fact through the spirit, the highest stage of writing is achieved with the he]p of gods. He objects superstition, but for secular people look for and close to fairy tale, and Guanyin is not an old Buddha, but a nowadays hot person, the gods and Buddha should therefore coexist with secular people, and be able to change a fool to be a wise, and that is where their spirit may exist.
All in a11, what it states about Yiu-Shi-Sheng- Tong does not limit in the fancy theme of ghosts and immortals, but exists more in the presentation of human figures. Take the example of 《Nai Ho Tien (奈何天)》,it includes the commentary of Zhi TsenTao Jen(紫珍道人),and points out at one hand Li-yu's sarcastic, and cynical original thinking, and transforrn colossal intellect and power, and at other hand also points out that the fantastic dexterity of words and plots which are non-artificial, is a real mending sky and smelting stone. This covers writing stage and the intention of helping to save the human world.
In the final conclusion of Li-yu's Playful Pen, it talks about a creation writing stage of non-human power, but with inner help from gods;Happy Heart is a merciful transformation of mercy with a cool detachment, but also with sympathy to expel annoyance of secular people 。 Maitreya Buddha(彌勒) is a face he borrow to use. And Turita (兜率天)is an ideal world he tends to build.