方苞對禮的起源、功能的闡述，與他的理學思想和立場密切相關。他認為禮為聖人所制，禮的功能是順人情和節制情欲，禮的形上依據是理、天理。方苞的「三禮」詮釋涉及文字訓詁、名物制度考證、禮意的闡發以及「三禮」成書問題等多個方面。透過這些詮釋內容，可知其既有崇聖意識，亦有很強的辨疑精神。方苞服贗程朱理學，他一生持守理學所提倡的道德倫理，而這一切主要體現在他對禮的提倡和踐行上。

Fang Bao’s explanation of the origin and function of rites is closely related to his Neo Confucianism thought and position. In his opinion, rites are made by saints, whose function is to conform to human feelings and control emotions. The metaphysical basis of rites is reason and natural reason. Fang Bao’s interpretation of “three rites” involves many aspects. Through these interpretations, we can see that Fang Bao’s thought of rites contains the consciousness of worshiping saints and the spirit of distinguishing doubts. Fang Bao respected Cheng Zhu’s Neo Confucianism, and he kept the moral ethics advocated by Neo Confucianism all his life, which was mainly reflected in his advocacy and practice of rites.