本文所論「伊尹」，乃據清華簡五《湯處於湯丘》與《湯在啻門》，以及馬王堆帛書的《九主》，論述有關伊尹之思想。這些都是研究「伊尹」思想的依據，雖未必是伊尹本人之論述，但至少是戰國時人對伊尹的論述，顯示了戰國時人對黃老之治國理想的依歸，以及戰國時人推尊伊尹所作的「味—氣」思想探究。從《湯處於湯丘》中可知湯與伊尹的對話，是以「味之和」論及和民之道，進而有對君與臣的職責要求；君之「自愛」在於「與民分利」；《湯在啻門》則是關於「五味之氣」與生命本源的論述，並擴及「人—邦—地—天」之論；《九主》則主要論述法君、法臣。這三篇出土資料所彰顯的思想，皆可與黃老思想有所聯繫。本文即基於此，分就「味—氣」、「伊尹的治國理念」兩部分論述這三篇資料與黃老思想的聯繫。

This article is meant to talk about Yi Yin’s thoughts based on the fifth volume of TsingHua University Bamboo manuscripts (“Tang Chu Yu Tang Qiu” and “Tang Zai Chi Men”) and the Mawangdui silk text, “Jiuzhu.” All these materials are the foundation for any research on Yi Yin’s thoughts. Though not necessarily written by Yi Yin himself, they are at least remarks made by people from the warring-states period about him, which show how people of the warring-states period aspired for the ideal of governing the state by the Huang-Lao philosophy and how they adored Yi Yin’s philosophy in “Taste-Qi.” “Tang Chu Yu Tang Qiu” shows how King Tang and Yi Yin discussed the “harmony of tastes” and then referred to the demands on the king and the subject, as the self-love of a ruler lies in how he shares profits with his people. “Tang Zai Chi Men” talks about the “qi of five tastes” and the origin of life, before referring to the theory of “human-state-earth-heaven.” “Jiuzhu” discusses mostly about the legalist ruler and the legalist subject. The thoughts highlighted by these excavated mannuscripts somehow relate to the thoughts of Huang-Lao. Here the writer explores how these three texts relate to the Huang-Lao philosophy in terms of “Taste-qi” and Yi Yin’s ideas of governance.