熊十力之《新唯識論》，提出了「體用不二」論，自有其不可磨滅之經典地位，但所引發之儒佛之爭，以及熊氏本身對其之揚棄，此即顯示應對之重新評估。而晚年著作，《原儒》、《體用論》、《明心篇》及《乾坤衍》，雖仍發揮「體用不二」此一根本義，但已大量刊落佛學內容，《乾坤衍》更無資於此，純由乾坤兩〈彖傳〉以言，可見不由佛家轉手，仍可言「體用不二」。且熊氏自言，《乾坤衍》雖「寫於危病之中」，然「心地坦然，神思弗亂」，是以「此為余之衰年定論」。故言熊氏思想之晚年定論，甚至其一生思想之最後定論，自當以《乾坤衍》為準，方可如理相應。

In Hsin Wei Shih Lun, Hsiung Shih-li presents the theory of “unity in essence and action” which has its own significance and undeniable value; however, the argument between Confucianism and Buddhism caused by this theory and Hsiung’s modification of his original ideas reveal that there is a need for reexamination on it. Although his later works, such as Yuan Ju, T’i Yung Lun, Ming Hsin P’ien and Ch’ien K’un Yen still develop the spirit of this theory, the study of Buddhism has embodied in them deeply. Especially in Ch’ien K’un Yen which is purely elaborated from “Tuan Juan”of Ch’ien and K’un, it is perceivable that the theory of “unity in essence and action” can still be discussed without referring to the study of Buddhism. Hsiung also confessed that although Ch’ien K’un Yen was written while he was seriously ill, he was at ease with various thoughts thinking, “This is a year of bad luck.” Therefore, when it comes to the final conclusion of Hsiung’s concepts in his later years or even through his lifetime, Ch’ien K’un Yen would certainly be the central idea to focus on.