劉咸炘與同屬東方文化派的多數學人謀求的東西文化調和有所不同，是堅定的「不可調和論」者。在如何避免資本主義的流弊與改造社會的理想下，他申論重商與重農之異，期待實踐農業社會的經濟生活以創造仁德、詳和安樂的生存環境，且相信中國文化依然富有蓬勃的生命力。其理想是造成一個「慈、儉、讓」的「王道」社會。劉咸炘的思想有幾方面的意義：反映東方文化派及重農學派共相下的多元；呈現舊倫理與新道德在近代嫁接過程的軌跡；對於溫和改革或是革命路線的議論，提供思索的空間；節約與情意生活的提倡，值得今日工商社會下的我們佇足留心。

Liu Xianxin differed from most scholars who belonged to the Oriental Culture School, who sought harmony between Eastern and Western cultures. Instead, he was a firm advocate of the theory of "irreconcilability". With the intention to avoid the malpractice of capitalism and the ideal of reforming society in mind, he contrasted the emphasis on commerce with the focus on agriculture. He aspired to practice the economic model of an agrarian society to create a benevolent, harmonious, and contented living environment, believing that Chinese culture remained vibrant and full of vitality. His vision was to establish a society on the "kingly way (wangdao)" of "kindness, frugality and tolerance". Liu Xianxin's ideas hold several significance implications: 1. They reflect the diversity within the Oriental Culture school and the agrarian tradition; 2. they illustrate the trajectory of blending old ethics with new morality in modern times; 3. they offer insights into the debate between moderate reform and revolutionary change; and 4. they promote thrift and a more emotionally rich life. These ideas are especially relevant in today's industrial and commercial society.