本文研究目的在探索《大般若經．第十六會》之有關語言哲學的闡述，特別聚焦於經中出現了十九次的「雖作是說而不如說」之去蔽顯實的語言觀，透過重構為「生起與沉沒」、「盡智與涅槃際」、「隨順覺悟」、「從智慧到般若波羅蜜多」等四個主要論述，而帶出「離言法性、不可說」與「沉默」之較深入性的哲思洞察，期能於當代學界提出一較具意義且可行性的道路。本文採取文獻學與義理學並行的進路，以及內在建構之道的方法來行論述。而全文架構如下，壹、緒論：扼要地介紹本文研究之主題、文獻依據與學術回顧、進路與方法、架構與研究目標。貳、關鍵概念的界說與釐清：在論述前先提出「語言與語言哲學」、「般若波羅蜜多」、「雖作是說而不如說」、「去蔽顯實」等四個關鍵概念，來做必要的界說與釐清，以便能順利銜接本文所設置的目標。參、《善勇猛般若經》之十九次「雖作是說而不如說」的介紹及其要義：將所出現的十九次重構為「生起與沉沒」等四個主要論述，以作為本文的支撐論述。肆、就前二節之語言觀的反思：此帶出去蔽顯實之深層語言哲學的二大義涵，其一、於義理上彰顯「離言法性」與「不可說」的無為法層次；其二、於實踐上顯示出無聲勝有聲之「沉默」。伍、結論與前瞻：針對全文作一扼要的總結，並期許未來朝向的目標。

The purpose of this paper is to explore the philosophy of language in the 16th Assembly of the Prajñāpāramīta-sūtras, with particular emphasis on the saying, “But again it is not so as one speaks of it.”, which appears 19 times in the 16th Assembly and expresses, from the perspective of language, the idea of removing mask so as to reveal reality. Then through analysis of the four main elaborations reconstructed from the meanings in these repeated sayings, we discovered two philosophical insights into language: (1) To disclose dharma-nature, which cannot be expressed by any word and ineffability in doctrinal meaning. (2) To display silence, which is more expressive than any spoken word in dharma-practicing. Both philological and doctrinal methodologies were used in this paper. To achieve these two philosophical insights into language, four steps were taken: firstly, the key phrases “linguistics and the philosophy of language”, “the perfection of wisdom”, “But again it is not so as one speaks of it.”, and “removing mask to reveal reality” were expounded upon and defined clearly. Secondly, the core of the present analysis stemmed from discussion of the four main elaborations on the key phrases, which can be stated as “rise and disappearance”, “extinctive wisdom and nirvana limit”, “following the enlightenment”, and “from wisdom to the perfection of wisdom”, respectively. Thirdly, the two philosophical insights into language were stated and reflected upon. Lastly, this paper concluded with a comprehensive summation, presenting the findings of the present analysis and proposing future research directions and goals.