畢生致力於體用哲學的探研及建置，並為當代新儒學的發展底定根基的熊十力先生，其學術資源豐富多端，而儒、佛、道及西學，即是撐起其學術殿堂的四根巨柱。本文僅就是學術資源中的「佛」「道」部分進行釐探，藉窺：(一)熊十力如何靈活出入佛學，對佛學一則提揭積極性的批判；一則援引以襄助其哲學體系的樹立。(二)熊十力如何對儒、道異同進行多方比較，在指出道家偏蔽的同時，卻又藉道家思想緩解「道之不行」時的失衡心緒。並由茲證明，佛、道二家雖非其學術理想的最終歸宿，卻是築就其哲學體系的必要過程。

The academic resources of Mr. Xiong Shili, who has contributed himself into the research and establishment of function philosophy and laid foundation for the development of contemporary New Confucianism, are quite abundant. Confucianism together with Buddhism, Taoism and Western Learning are the 4 stanchions to support his academic palace. This paper will discuss the Buddhism and Taoism in his academic resource to probe into: (1)How does Xiong Shili study Buddhism flexibly? On one hand, he advocates the active animadvert on Buddhism; on the other hand, he invokes it to establish his philosophy system. (2)How does Xiong Shili compare the similarities and differences between Confucianism and Taoism comprehensively? He makes use of Taoism to relieve the unbalanced mind for failing to realize the ideal when pointing out its defects, and therefore proves that Buddhism and Taoism are rather the essential process to establish his philosophy system than the final result of his academic ideal.