扭文試著對《仁學》所顯示的唯心泛神論的宗教暨示教哲學觀提出一種學理的批判。此日，則從梯立希(田立克)與祁克果二人的論點，來作詮析暨總結：希望能釐清《仁學》對佛、孔二教的「宗教」論點，提出一種根本的疏解；進而還給它們原有的風貌。此外，也從祁克果的宗教二階論，來補足《仁學》的宗教(哲學)觀的缺失。

　　　　　The paper tries to criticize of Jen-Shyue on us advocating of the thought of the idealistic Pantheism implicit in its religion and its philosophy of religion. Namely, it is by the opinion of Tillch and that of Kierkegaard to interpreter Jen-Shyue, hopely is able to give us the primary understanding about the so-called Bhudhism and Confucianism. In addition, it tries to compensate for the Jen-Shyue's viewpoint of religion by Kierkegaard's theory of two Bevels of the religion.