本文的主旨是在探討吉藏疏解龍樹造頌、青目注釋的《中論》文義時，透過諸如「顛倒」與「非顛倒」、「我」與「無我」、「生滅」與「無生滅」、乃至「俗諦」與「真諦」等相對概念的往復論議，而嘗試為我們所開設的「入實相門」，到底涵蘊怎樣的哲學思考。作者希望藉由本文所從事的思想分析、以及其相關義理的闡發，顯示吉藏佛學中用以回應「所謂『真實』是什麼」、「怎樣才能觀見『真實』」此項重要議題的一個側面。

This thesis is aimed to study the approach when Chi-tsang composed verses of commentary on the Nāgārjuna founded and Piṅgala annotated Middle Treatise (Chung-lun), how, through back and forth debating on the relativistic concepts such ad "delusion" and "non-delusion", "selfness" and "selflessness", "arising/ceasing" and "non-arising/ceasing", and finally summing-up to "mundane truth" and "noble truth", he tried to bring up the notion of the "True Reality of All Dharmas", and established the philosophical contents of Buddhist teaching. With argumentative analysis and elucidation done in this thesis the author expects to assist fellow scholars to understand and grasp a sideway viewpoint in Chi-tsang's Buddhist thinking, so as to reflect on the essential philosophical issues of "by what it means to see 'True Reality'", and/or "what the so-called 'True Reality' is."