唐君毅（1909－1978）的「心靈九境說」中作為第五境的「觀照凌虛境」是指觀照心所對的意義境界。而此乃意義世界之虛境。於釐清個中「意義」的意義與證成其「虛」之性格上，唐君毅主要取徑於胡塞爾（Edmund Husserl, 1859－1938）與海德格（Martin Heidegger, 1889－1976）的現象學。實亦涉及了分析哲學的概念。此中也言及莊子之哲學。然其對道家義「觀照凌虛境」之見解值得商榷。本文將展示：藉晚期海德格之思想與道家的相似性，可為道家義「觀照凌虛境」作出一番不同之了解，且可提升老子所言之「道」於唐君毅「九境說」中的位置。於釐清胡塞爾之「所意」（noema）一概念的諦義上，本文還提出了一仲裁古爾維奇（Aron Gurwitsch,1901－1973）與福萊斯達爾（Dagfinn Føllesdal）之著名論爭的方案。

In Tang Junyi's 唐君毅 (1909-1978) doctrine of nine horizons, the horizon of contemplating the supreme Nothingness, i.e., the fifth one, refers to the realm of meaning as the correlate of the contemplating mind. This is, in reality, a virtual horizon of the world of meanings. In clarifying the “meaning” of meaning as well as justifying its “virtuality,” Tang mainly follows Husserl's and Heidegger's phenomenology. Nonetheless, he also turns to analytic philosophy for help. In the end, Tang develops a topological determination of Zhuangzi's philosophy. Critically, one might discover some drawbacks to Tang's understanding of the horizon of contemplating the supreme Nothingness in the Daoist sense. This article tries to argue for the possibility of a different understanding of the topos of this horizon in terms of the affinity between the later Heidegger's Seinsdenken and Daoism. This will give rise to a higher appreciation of this horizon. Accordingly, it will promote Daoism up to the level of Buddhism. Significantly, my clarification gives rise to a settlement of the famous Gurwitsch-Føllesdal debate.