繼《存在與時間》後，海德格爾論及存在問題及其歷史的第二部重要作品《哲學論稿》，內中充滿許多海德格爾自創的新詞和主題，卻又似乎預示著《存在與時間》以後海德格爾哲學的許多議題。本文的目的是要對《哲學論稿》的部份內容作直接解讀，尤其希望指出海德格爾在其中提及「最後的上帝」的原因，這將為解讀這部著作提供一些方向性啟示。這種解讀可引申出一種新的超越哲學，深切地把時間性和場所性的討論融合在一起，成為海德格爾後期思想中本體論差異和天地神人四合之雛型，更可能對現代性之失神狀態提供出路的暗示。

Beiträge zur Philosophie, which is Heidegger’s another important masterpiece on the problem and history of Being after Sein und Zeit, is filled with many newly created vocabularies and themes, but it seems to foreshadow many hotly debated issues after Sein und Zeit. The aim of this article is to interpret parts of this work, especially to explain the significance of “the last god” (der letzte Gott) raised in this book. This points to some implications for a reading strategy and a new kind of transcendental philosophy, which integrates the discussion of temporality and topology together. It leads to a model closely related to the discussion of the fourfold (Geviert) and ontological difference in Heidegger’s later thought, and may offer implication to some issues of modernity.