歷來學者探索荀子與戴震思想關係，多由「調和孟荀」與「戴震即荀學」兩種脈絡入手。筆者以為若比較兩人論人性善惡及成善工夫論之文字，將可發現荀子與戴震有許多相似之處，包括皆以情、欲、知定義人性，同樣反對除去人性中的情欲成份，亦皆重視心知權變的能力，在聖人觀與群體觀也有所相近。但兩人亦有相異之處，如人性是否本善，重視心知或強調禮義等。戴震並批評荀子將禮義與人性歧分為二，並視荀子與理學思想皆為二本論而加以批判，此皆戴震不能認同荀子思想之因。雖然戴震與荀子之思想有同有異，但是在成善工夫上卻有共同的主張，兩人皆反對復其初，強調不復歸本體、本性，而主張擴充與發展。因此戴震與荀子思想實「大同小異」，且所同大於所異。

Xunzi and Tai Chen had advocated that human nature is formed by emotions, desires and thinking ability. They opposed the elimination of emotions and desires of human nature. Xunzi and Tai Chen had attached importance to the thinking ability of heart and believed human nature becomes virtue by rites. Furthermore, they shared similar opinion on what is sage and mass harmony.
However, Xunzi and Tai Chen had different views about human nature, for example whether human nature is essentially virtue or not. Tai Chen placed greater emphasis on the thinking ability of heart, while Xunzi valued the rites more. This explains why Tai Chen did not completely agree with Xunzi.
Xunzi and Tai Chen did not focus on Principle or good nature; but instead, paid more attention to expansion and developing of virtue. Therefore, their theories contain more similarities than differences.