作為現存最早的《肇論》注疏，惠達《肇論疏》之價值尚未被學界充分重視，對其思想學說的研究幾乎仍在空白狀態。但作為南朝少處存世的思想文本，此書不但理應受到注意，其研究對於填補思想史之空白，也當有所助益。本文即旨在探討惠達《肇論疏》之般若思想，試圖指出：惠達以體、用般若為中心，建立了自己的理論體系；其說以體絕能所之體般若境界為中心，將二諦、用般若之概念收攝於其下，而從心之無所得境界來理解般若。體、用般若並且也是他詮釋《肇論》全書之架構，可見般若在其思想體系中的關鍵地位。惠達之思想實自成體系，而有自己的特色。

Being the earliest of existing annotations of Zhao Lun, Huida’s Commentary on Zhao Lun hasn’t been fully valued academically. There are not many studies on the thought of Huida’s book, almost blank. However, among the few existing philosophical texts in the Southern dynasty, Commentary on Zhao Lun should attract more attention to filling the gap of philosophical history. This article discusses Prajñā in Huida’s Commentary on Zhao Lun, pointing out how Huida builds his own discourse system based on ti-Prajñā and yong-Prajñā. He centralizes the idea of ti- Prajñā, emphasizing that there is no differentiation between subjects and objects. With this thought, ti-Prajñā covers the concept of yong-Prajñā and satya-dvaya. He uniquely brings the realm of heart's non-attainment to interpret the idea of Prajñā. The Prajñā of essence-function (ti-yong) is the key concept throughout Huida’s Commentary on Zhao Lun, and reveals Huida's self-contained and unique system of thought.