唐宋變革後，士人成爲政治參與的主力，士人因思維模式的不同，影響他如何看待這個世界、如何處理問題。以北宋中期的熙寧變法爲例，可透過研究王安石和司馬光的思維模式，看出他們的政治態度。同一時期的蘇軾，針對同一議題有時會出現不欲有偏的主張。在仁宗朝呼籲改革，卻在神宗時期反對熙寧變法。他與司馬光反對王安石推動新政，卻在元祐更化時，反對司馬光廢除部分變法政策。本文意欲透過探討蘇軾的思維模式，《東坡易傳》作爲蘇軾思想的代表作之一，成爲本文研究的重點。蘇軾的論述帶有「理在氣中」，「超越差異而復歸」等特色。他強調「出於一而兩於所在」，凸顯差異在現實環境中的合理性，使他保持不欲落於一邊的態度，不贊成王安石欲使人同與己的想法，以及由朝廷強勢介入的主導角色。

After the Tang-Song transformation (唐宋變革), intellectuals took the leading roles in politics, and they had two modes of thought for dealing with problems. Taking the Xi-Ning Reform as an example, we can discern Wang Anshi (王安石) and Sima Guang’s (司馬光) political attitudes by analyzing their modes of thought. Su Shi (蘇軾) had conflicting opinions of the same issue. During the reign of Emperor Renzong of Song (宋仁宗), he agreed with the reform, but opposed it during the reign of Emperor Shenzong of Song (宋神宗). He and Sima Guang both opposed the Xi-Ning Reform, yet he was also against the abatement orders of the Xi-Ning Reform. We attempt to find an explanation for Su Shi’s conflicting opinions, and the Dongpo Yizhuan is the most relevant book. Su Shi’s mode of thought can be described as “Identity of Phenomena and Reality”, so he claimed that Li (the Great Rule) and QI (vital energy) are the same. He was used to thinking from a of things “bottom-up” perspective. However, Su Shi also advocated the principle of “from one to two” and believed that differences are reasonable. Su Shi did not approve of Wang Anshi’s point of view to make all people the same as him.