本文对西汉时期三位不同阶层的有代表性的人物董仲舒、桑弘羊和司马迁的义利思想，进行了较为详细的论析和评价。作者认为，在上述三人中，司马迁的义利思想可说是最为“平民化”的，它顺应了人们的求利欲望，努力使人民富裕起来，并希望政府鼓励人们从事包括工商之类的“末流”在内的经济活动。这些都是司马迁义利思想中闪光之处，值得肯定和重视 This article makes a detailed analysis and evaluation of the righteousness and benefit thoughts of Dong Zhongshu, Sang Hongyang and Si Maqian, the representatives of three different strata in the Western Han Dynasty. The author thinks that among the above three people, Sima Qian’s righteousness and benefit thought can be said to be the most “common people”. It conforms to the people’s desire for profit, strives to make the people rich, and hopes the government will encourage people to engage in business, Economic activities such as “last-minute”. These are the flashes of Sima Qian Yi Li thought, worthy of recognition and attention