Commentators on Buddhism view Buddhism in two ways: objectively and subjectively. Objective commentators give their commentaries after penetrating the doctrines of Buddhism; on the other hand, subjective ones criticize Buddhism based on their deep understanding of Confucianism. One of the subjective ones, Liu, though not without any defects, was worthwhile to explore his view points of Buddhism. This paper first intends to introduce two kinds of commentaries on Buddhism, orienting and illustrating Buddhism commentaries made by Confucianism. Next, it outlines Buddhist doctrines which was Confucian’s’ framework of reference for criticizing Buddhism. Then, a description of the commentaries previous to Liu is provided, which serves as an introductory statements to Liu’s commentaries on Buddhism. Finally, the fourth part, the core of this paper and more voluminous, elaborates Liu’s commentaries on and criticism o Buddhism. With respect to attitude, Liu confidently thought that compared to the decaying Buddhism, Confucianism was the orthodox erudition, and was growingly fertile, a belief much more Confucianism-oriented than other Sung-dynasty scholars’. Theoretically, Liu maintained that Buddhism was not so solid as Confucianism in three aspects. First, Buddhism proposed that mind was empty, and hence not an entity with creativity. Second, in terms of Ontology, the mind was contentless, and in terms of ethics, it was virtureless. Finally, without entity and morality, the mind abandoned, in nature ethic affairs while in application. As a voluminous system, Buddhism is difficult to objectively and comprehensively understand. In contrast to contemporary students who, though having been improving their objectivity in their understanding of Buddhism, tend to betedious in their analyses, ancient scholars interpret Buddhism, in a more subjective but life-realizing way. It is those who can compromise vanity and tangibility that can be entitled the fame of saints.