中國新左翼領銜人物汪暉曾對章太炎（1869-1936）以莊佛會通的方式註解莊子〈齊物論〉所產生的哲學作品《齊物論釋》一書，提煉「齊物平等」此一概念，並進行高度的理論擴張，賦予其終極社會主義詮釋的指導模式與概念潛能。然而，「以不齊為齊」之說，除了原本在章太炎處便顯而易見的佛教資源影響外，其拒絕超域性、本體論述的背後，實則埋伏著郭象（c.252-312）釋《莊》的哲學態度－去中心化、拒絕源流縱貫的論理立場，強調一切現象發生的水平差異。本文透過莊子與章太炎對體用邏輯、語言與工夫論的闡發，以相對化汪暉對《齊物論釋》乃至《莊子》所進行的唯物轉向的哲學解讀，並指認郭象隨文釋義的傳統注疏詮釋，如何為汪暉的唯物論述更早的鋪平了道路。

Wang Hui 汪暉, the prominent figure of China's New Left, once refined the concept of the "equality of things" as interpreted in Zhang Taiyan's 章太炎 (1869-1936) Interpreting the Qiwulun 齊物論釋. Wang's refinement involved a high level of theoretical expansion, and he endowed this concept with important socialist principles. This study seeks to relativize Wang Hui's materialist philosophical interpretation of Interpreting the Qiwulun through an analysis of Zhuangzi's and Zhang Taiyan's explanation of substance-function theory (tiyong lun 體用論), their conceptions of language and their theories of self-cultivation. This study also reveals how Guo Xiang's 郭象 (c. 252-312) traditional interpretation of classicism laid the groundwork for Wang Hui's materialism.