佛教對中國而言是一個外來的宗教，歷經時代的融通淘汰，逐漸轉型為漢化的宗教，其表現漢化宗教特質有多端：在義學發展上以天臺為代表，在生活調適上以禪為導師，在信仰上以淨土為最後歸趣，在儀式上以密教最豐富，在宗教活動上則以齋懺最流行。本論本旨在研究佛教齋懺中最為完熟的「水陸法會」，企圖理解「水陸法會」如何吸納道教宗教特質而成為一個漢化的佛教齋懺。 本論文分為：一、簡介「水陸法會」的歷史成因、內容，建立此法會粗淺的概念。二、觀察歷史上佛道相爭與「水陸法會」的關連，試圖釐清「水陸法會」在歷代佛道兩教宗教論諍的重要性。三、細細追查「水陸法會」對道教神祇的接納與安置，從而理解佛教對兩教融合的應變方式。四、探求「水陸法會」對道教科儀的沿用、應用，方便理解佛教如何透過儀式的轉化而融入本土。五、結論，通過研究「水陸法會」對道教的融攝，昭示佛教漢化的意義、本質。

To China, Buddhism once was an exotic religion, has ben gradually transformed into a native one through coadapted amalgamation with time. Divert features of Chinese religions can be found in it: Tien Tai typifying the development of thoughts, Zen instructing life adjustments, pure land as the aimed religious termination, Esoteric Buddhism with the richest ceremonies, and the Jhai-chan as the most popular religion. This study focuses on the finely developed Shui-lu Ceremony in Buddhist Jhai-chan, temps to comprehend how Shui-lu Ceremony absorbs the religious characters of Taoism to turn into a native Buddhist Jhai-chan. This study includes five parts: One, introducing the historical origin, comprehension and the brief conceptions of organizing Shui-lu Ceremony. Two, through observing the connections between historical controversies events rising within Buddhism and Taoism and Shui-lu Ceremony, try to find out the significance of Shui-lu Ceremony. Three, the meticulous searches for Shui-lu Ceremony adoptions and emplacements of Taoism Gods help realize Buddhist adaptable plans to amalgamate the two religions. Four, seeking for the adoptions and applications of Taoist ceremonies in Shui-lu Ceremony is convenient to conceive how Buddhism became a native religion through transformed ceremonies. Five, by studying Shui-lu Ceremony adoptions of Taoism, the conclusion of this study illustrates the meanings as well as the essences of a native Buddhism.