在學界所熟悉並盛稱的焦循以易名家之外，他同時也是清儒中最能繼承、發揚戴震新義理學的學者。過去學界對於清學思想性以及由戴震領軍的「乾嘉新義理學」 ，多未持肯定態度與深入認識；實則清代新義理學具有銜接傳統與現代的突破傳統思想意義，而焦循則堪稱戴震的知音。焦循繼戴震之集成乾嘉新義理學後，又結合易道之變通思想，使易學和新義理學相貫通──他發揮易之變動精神成為道德學之「變通」強調，運用卦爻旁通變動之「旁通、相錯、時行」原則，建構成為道德實踐之「趨時行權」 、 「變通得利」主張，故而提出仁義由「能變通」而來，以及凸顯義利合一的「求利而不害義」 、 「趨利變通」等諸多主張。本論文即立足在焦循結合易學與義理學的理論新說上，依序論述他凸顯智性的「能知故善」說、 「以情論性」的自然人性論、 「趨利變通」的實踐觀，希望呈現他重現實精神與經驗實踐、突出「非形上學」但強調道德創造性的義理學內容.

Chiao Hsun not only was a master good at Yi (Change) but also inherited Dai Chen’s new philosophy of principle. Amidst so many new philosophy of principle scholars in Ching Dynasty, Dai Chen was the most significant representative to modern researchers in terms of traditional Confucian thoughts.
Besides inheriting the new philosophy of principle stated by Dai Chen, Chiao also integrated ideas of Yi and new philosophy of principle and therefore stressed contingency for both benevolence and righteousness. His assertion is a novel idea that integrates righteousness and profits with no hindrance to the former. Also, through Yi, he stated the authority in terms of trends and contingency. Thus, this paper discusses the contingency of Yi and new philosophy of principle and discourses his generalization on intelligence, disposition on natural humanity and contingency on praxis; moreover, his focus on practicality and experience is presented to stress his ideas on non-metaphysic mode and moral productivity.