此文主在重新釐清韓愈在祭文文體方面的變革意識，利用表格編年統計分析的方法，並探索喪祭典禮的轉變，指出散體祭文非韓愈寫作親友類祭文的主要體裁，親友類祭文仍多以四言韻文成之，散體祭文則集中於祭神類文章，並由此推論〈祭十二郎文〉之散體創作除因韓愈與韓老成深厚感情外，私下設奠，非於公開場合宣讀的客觀因素也是讓韓愈得以以散文寫作的客觀原因，此文並指出韓愈實未著意於以親友為對象的祭文文體之改革嘗試，而側重於以四言韻文結合散文敘事風格進行述哀抒情。至於韓愈真正有意嘗試文體改革之部分，應限於祭神文。透過此文的結果，可以重新釐清韓愈在祭文文體方面嘗試做出的改變，並對學界目前的看法提出另一討論方向。

All through the ages, the studies regarding Han Yu’s funeral oration were limited, and they only focused on certain writings; most of them believed that “Ji Shi Er Lang Wen” was the successful work of Han Yu’s reformed writing style. However, the author of this article discovered that the use of prose to write funeral oration was not the main writing style of Han Yu after reviewing all Han Yu’s funeral orations. Because of this, this article clarified the nature of funeral oration nominally first, and indicated the characteristics of the funeral orations in the Tang Dynasty according to the development of ceremony. Next, after using table to enumerate all Han Yu’s funeral orations, this article found out that the prose-style funeral orations were mostly the deity honor writings, and “Ji Shi Er Lang Wen” was written in the form of prose was an exceptional case. This article discussed the text of “Ji Shi Er Lang Wen” to analyze the reasons why Han Yu used prose to write, the results showed that the objective factors such as Han Yu’s profound relationship with Han Lao Cheng, paying the homage to the dead privately, and reading out the funeral oration non-publicly were the important reasons for Han Yu to write prose; thus, Han Yu had never made efforts to try the funeral oration writing style for relatives and friends.