彙音妙悟
內容

內容以韻母「五十字母」為經，以聲母「十五音」為緯，再以「八音聲調」梳櫛貫穿其間，而形成《三推成字法》。三推成字法歌訣為：「先從字母弁于頭，反切聲音左位收。平仄分明居右畔，完成一字傳千秋。三推之法意何如，但願世人喜讀書。凡字旁通心内得，無忘昔日誦于斯。」
全書總體意圖即所謂「因音以識字，使農工商賈按卷而稽，無事載酒問字之勞」。此書200年來對於泉州閩南語音及台灣臺語語音的發展影響甚大，三推成字法也是閩南語、臺語走向拼音化之路的前鋒，本書深具學術參考價值（以下聲母十五音、韻母五十字母、聲調八音、新數念法等須以泉腔來唸讀）。
聲母十五音
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| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| 聲母十五音 | 柳 | 邊 | 求 | 氣 | 地 | 普 | 他 | 爭 | 入 | 時 | 英 | 文 | 語 | 出 | 喜 |
| 國際音標 | [l] [n] | [p] | [k] | [kʰ] | [t] | [pʰ] | [tʰ] | [ʦ] [ʨ] | [ʣ] [ʥ] | [s] [ɕ] | [ʔ] | [b] [m] | [ɡ] [ŋ] | [ʦʰ] [ʨʰ] | [h] |
| 閩南拼音 | l ln | b | g | k | d | p | t | z | zz | s |  | bb bbn | gg ggn | c | h |
| 白話字 | l n | p | k | kh | t | ph | th | ch | j | s |  | b m | g ng | chh | h |
| 台羅拼音 | l n | p | k | kh | t | ph | th | ts | j | s |  | b m | g ng | tsh | h |
韻母五十字母
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| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| 韻母 | 春 | 朝 | 飛 | 花 | 香 | 歡 | 高 | 卿 | 杯 | 商 |  |  |  |  |  |  |  |  |  |  |
| 洪惟仁擬音 | *un/t | *iau(ʔ) | *ui(ʔ) | *ua(ʔ) | *ioŋ/k | *ũã(ʔ) | *ɔ(ʔ) | *iɨŋ/k | *ue(ʔ) | *iaŋ/k |  |  |  |  |  |  |  |  |  |  |
| 馬重奇擬音 | *un/t | *iau(ʔ) | *ui(ʔ) | *ua(ʔ) | *iɔŋ/k | *ũã(ʔ) | *ɔ(ʔ) | *iŋ/k | *ue(ʔ) | *iaŋ/k |  |  |  |  |  |  |  |  |  |  |
| 閩南拼音 | un/t | iao(h) | ui(h) | ua(h) | iong/k | nua(h) | oo(h) | ing/k | ue(h) | iang/k |  |  |  |  |  |  |  |  |  |  |
| 台羅拼音 | un/t | iau(h) | ui(h) | ua(h) | iong/k | uann(h) | oo(h) | ing/k | ue(h) | iang/k |  |  |  |  |  |  |  |  |  |  |

| 韻母 | 東 | 郊 | 開 | 居 | 珠 | 嘉 | 賓 | 莪 | 嗟 | 恩 |  |  |  |  |  |  |  |  |  |  |
| 洪惟仁擬音 | *oŋ/k | *au(ʔ) | *ai(ʔ) | *ɨ | *u(ʔ) | *a(ʔ) | *iɨn/t | *ɔ̃ | *ia(ʔ) | *ɨn/t |  |  |  |  |  |  |  |  |  |  |
| 馬重奇擬音 | *ɔŋ/k | *au(ʔ) | *ai(ʔ) | *ɯ | *u(ʔ) | *a(ʔ) | *in/t | *ɔ̃ | *ia(ʔ) | *ən/t |  |  |  |  |  |  |  |  |  |  |
| 閩南拼音 | ong/k | ao(h) | ai(h) |  | u(h) | a(h) | in/t | noo | ia(h) |  |  |  |  |  |  |  |  |  |  |  |
| 台羅拼音 | ong/k | au(h) | ai(h) | ir | u(h) | a(h) | in/t | onn | ia(h) | irn/t |  |  |  |  |  |  |  |  |  |  |

| 韻母 | 西 | 軒 | 三 | 秋 | 箴 | 江 | 關 | 丹 | 金 | 鉤 |  |  |  |  |  |  |  |  |  |  |
| 洪惟仁擬音 | *e(ʔ) | *ian/t | *am/p | *iu(ʔ) | *ɨm/p | *aŋ/k | *ũɨ̃ĩ | *an/t | *iɨm/p | *əu |  |  |  |  |  |  |  |  |  |  |
| 馬重奇擬音 | *e(ʔ) | *ian/t | *am/p | *iu(ʔ) | *əm/p | *aŋ/k | *ũĩ | *an/t | *im/p | *əu |  |  |  |  |  |  |  |  |  |  |
| 閩南拼音 | e(h) | ian/t | am/p | iu(h) |  | ang/k | nui | an/t | im/p |  |  |  |  |  |  |  |  |  |  |  |
| 台羅拼音 | e(h) | ian/t | am/p | iu(h) | irm/p | ang/k | uinn | an/t | im/p | eru |  |  |  |  |  |  |  |  |  |  |

| 韻母 | 川 | 乖 | 兼 | 管 | 生 | 基 | 貓 | 刀 | 科 | 梅 |  |  |  |  |  |  |  |  |  |  |
| 洪惟仁擬音 | *uan/t | *uai | *iam/p | *ũĩ | *ɨŋ/k | *i(ʔ) | *ĩãũ | *o(ʔ) | *ə(ʔ) | *m |  |  |  |  |  |  |  |  |  |  |
| 馬重奇擬音 | *uan/t | *uai | *iam/p | *ũĩ | *əŋ/k | *i(ʔ) | *ĩãũ | *o(ʔ) | *ə(ʔ) | *m |  |  |  |  |  |  |  |  |  |  |
| 閩南拼音 | uan/t | uai | iam/p | nui |  | i(h) | niao | o(h) |  | m |  |  |  |  |  |  |  |  |  |  |
| 台羅拼音 | uan/t | uai | iam/p | uinn | irng/k | i(h) | iaunn | o(h) | er(h) | m |  |  |  |  |  |  |  |  |  |  |

| 韻母 | 京 | 雞 | 毛 | 青 | 燒 | 風 | 箱 | 弎 | 熋 | 嘐 |  |  |  |  |  |  |  |  |  |  |
| 洪惟仁擬音 | *ĩã(ʔ) | *əe(ʔ) | *ŋ(ʔ) | *ĩ(ʔ) | *io(ʔ) | *uaŋ/k | *ĩũ(ʔ) | *ã(ʔ) | *ãĩ(ʔ) | *ãũ |  |  |  |  |  |  |  |  |  |  |
| 馬重奇擬音 | *ĩã(ʔ) | *əe(ʔ) | *ŋ(ʔ) | *ĩ(ʔ) | *io(ʔ) | *uaŋ/k | *ĩũ(ʔ) | *ã(ʔ) | *ãĩ(ʔ) | *ãũ |  |  |  |  |  |  |  |  |  |  |
| 閩南拼音 | nia(h) |  | ng(h) | ni(h) | io(h) | uang/k | niu(h) | na(h) | nai(h) | nao |  |  |  |  |  |  |  |  |  |  |
| 台羅拼音 | iann(h) | ere(h) | ng(h) | inn(h) | io(h) | uang/k | iunn(h) | ann(h) | ainn(h) | aunn(h) |  |  |  |  |  |  |  |  |  |  |
聲調八音為：方（上平）、訪（上上）、放（上去）、福（上入）、皇（下平）、奉（下上）、鳳（下去）、伏（下入）（註：四句取最後一句）。
新數念法為：一從主、二半口、三點水、四殘月、五一角、六钩耳、七倒戈、八左戾、九草斤、十歸滾。
另有“三推難識字樣”。