本文將首先考察利普斯如何來「破」對他人經驗中的「類比推理」理論，進而考察他是如何來「立」他的代入感（Einfühlung）理論的。以在台下觀看走鋼絲雜技演員的觀眾為例，利普斯展開了對「模仿」（Nachahmung）細緻入微的描述和分析，從中我們可以區分出三種模仿模式：可見的外在模仿、看不見的外在模仿、內在模仿。在利普斯看來，只有最後一種模仿才是代入感。隨後，本文將揭示這種代入感理論在解釋我們如何理解他人行為時會遇到什麼樣的困境，並分析產生這一困境的原因，進而指出如何克服這一困境。

In this article, I will probe into how Theodor Lipps refutes the theory of “conclusion by analogy” pertinent to the experience of the other, and then into how he sets up his theory of empathy. With the audiences watching the ropewalker acrobat as an example, Lipps performs delicate descriptions and analyses with regard to “imitation”, from which we can get three different modes of imitation as follows: visible external imitation, invisible external imitation and internal imitation. In Lipps’ view, the last one is the very empathy. After that, I will reveal the predicament with which this theory of empathy is confronted when it explains how we understand the other’s acts, and will analyze the causes of this predicament before presenting the method overcoming it.