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林语堂认同“为艺术而从事艺术”的口号，并强调艺术是自由的“游戏”，表现了他以美学意义为艺术之魂的文学本质观。其创作论──“性灵”说的精髓在于：以文学须独创为理论基石，以作家与作品关系为切入视角，阐明唯有作家的独特个性能赋予作品以鲜活的生命。林氏视野宽广，能摘取并融合中西之璧为我所用，此为他建构诗学话语的方法学的特色。
Lin Yutang agrees with the slogan “art for art” and emphasizes that art is a free “game” and expresses his literary nature of aesthetics as the soul of art. His theory of creation - the essence of “spirituality” theory lies in that literary creation must be the cornerstone of the theory and the relationship between the writer and the work as a cut-in point of view. Only the unique personality of the writer can endow his works with fresh life. Lin’s wide field of vision can extract and blend the Chinese and Western cultures for my own use, which is characteristic of his methodological construction of poetic discourse.