李贄思想自來以為乃出入於儒、釋，而終究非儒、非釋。而推究李贄所秉持之問題意識，其核心之關鍵有三：一在以依「人之本質性」與「個體性」而構成之「自我」，作為具有「存有學意義」之「主體」；以此面向人與萬物之「存在」。一在以「能生化」與「所生化」中間無隔，而求心之能以「自然」證「空」；以此而問心之「取」、「捨」。一在以「原無生死」作真實第一義，以此為「遮」、「詮」之依據；以此證心之「無生忍」。其所設立之「由用以見體」之義，乃合「心」於「氣」，合「性」於「心」，而無「別性於氣質之外」之設論；至於彼以泰州「人人成聖」之說，談「人人成佛」之理，並增益之以「發願者，此千佛萬佛之所不能同」之論，則更是以「主體性」與「個體性」合一之方式，確認人人「獨立性位格」之實有。其區分「大願眾生」與「大心眾生」為二，亦是欲將佛之「三身」義，於「己心」歸一；以是不藉「願力」。故依「思想史」之角度衡論，其變化「儒」、「釋」，仍應將之判歸為「躋佛於儒」，而非「躋儒於佛」。

In research on Li Zhi李贄’s iconoclastic remarks and his impact on the late Ming period, there remain complicated issues tied to tracing back the origins of his thought, which came from several different sources, and categorizing more clearly his position as a systematic philosopher. This article analyzes the formation of Li Zhi’s philosophical system and describes its basic nature. At the same time, it also discusses in detail the connection between Li Zhi’s thought and that of Mahayana Buddhism in an effort to both clarify certain ambiguities and fill in gaps in scholarly research.