王塘南詮釋視域下的性體是創生天地萬物之關鍵，同時內存於天地萬物中而具有普遍性。在體用架構的支持下，性體與氣之關係相即互攝，性體之流行即蘊含氣之發生。從「體」與「用」兩個面向討論塘南的三教會通思想，就「體」而言，三教皆指涉於同一生生不已之性體；就「用」而言，三教之工夫皆有其各有其方便之門。然塘南並非認為三教思想不可辨，其只是認為在辨三教前，透徹本體才是要緊事。另一方面，有感於當時社會流於虛蕩空談之風氣，身為儒者之塘南亟欲救弊重振儒學之決心，體現在塘南以儒家的生生之性融攝二氏之思想，以導正世風、發揮教化之功能。

Wang Tangnan interprets that the sex body under the field of view is the key to the creation of all things in heaven and earth, and at the same time exists in all things in heaven and earth and is universal. With the support of the body architecture, the relationship between the sex body and qi is mutually beneficial, and the popularity of the sex body is the occurrence of qi. Discussing the three churches in Tangnan from the two aspects of “body” and “use”, as far as “body” is concerned, the three religions all refer to the same unending sexual body; As far as “use” is concerned, the work of the three teachings has its own convenient door. however, Tangnan does not think that the three teachings are indistinguishable, but only believes that before distinguishing the three religions, it is important to understand the essence. On the other hand, feeling that the society at that time was in a vain and empty talk, Tangnan, as a Confucian, was eager to save the evils and revive Confucianism’s determination, which was reflected in Tangnan’s integration of the ideas of the two clans with the vitality of Confucianism, in order to guide the world style and play the function of edification.