在明清儒學轉型的大背景下，戴震在理氣關係上延續了明中葉以來的去本體化轉向和人性論上的一元論轉向。與之相應， 在理欲觀上消解了心性涵養工夫上天理和人欲的二分而走向了認識論上的理欲一元。從哲學視角來看，從宋儒到戴震，理欲之辨由工夫境界論轉向了認識論，由動機論轉向了效果論。然從價值取向來看，戴震的「達情遂欲」未必與宋儒的「存理去欲」相反對，只是關懷的重心由「正人君之心術」轉向了「遂萬民之情欲」而已。戴震對宋儒「以理殺人」的批判，既有對理學官方化所導致的倫理異化之批判，也揭示了宋明理學理欲之辨中所蘊含的動機和效果、理想和現實、責己和責人的背反問題。從歷史效應來看，戴震對宋儒「以理殺人」的批判具有思想開拓和遮蔽的雙重效應。

In the ideological background of the transformation of Confucianism in the Ming and Qing Dynasties, Dai Zhen continued the turn of de noumenon on relationship between Li and Qi and the turn of monism in the theory of human nature since the middle of the Ming Dynasty. Correspondingly, in the view of Heavenly Principles and human desire, Dai Zhen replaced opposition between Heavenly principles and human desire on self-cultivation theory with theirs accordance in epistemology. From philosophical point of view, from Confucians in Song Dynasty to Dai Zhen, the view of Heavenly principles and human desire has shifted from the realm of work theory to epistemology, from the theory of motivation to effect. However, from the perspective of value orientation, Dai Zhen’s view of “satisfy desires” is not opposed to the Neo-Confucianism theory of “Cherish Heaven Principles, Reduce Selfish Desires”, but the focus of care is shifted from the “correct the mind of the monarch” to the “satisfy the desires of the civilian”. Dai Zhen’s criticism of the “killing by Heaven Principles” of Confucians in Song Dynasty not only criticizes the alienation of ethics caused by officialization of Neo-Confucianism, but also reveals the contradiction of motive and effect, the ideal and reality, the self-discipline and heteronomy. From the perspective of historical effect, Dai Zhen’s criticism of the “killing by Heaven Principles” of Confucians in Song Dynasty has double effects which is ideological development and cover up.