本文首先介紹郎尼根思想中的認知結構、自我超越與皈依。郎尼根主張人認知活動的基本運作模式為：視、聽、觸、嗅、嚐、詢問、想像、理解、成就概念、表達公式、反省整理與衡量證據、判斷、慎思、評估與抉擇，郎尼根依此基本運作模式而整理出「經驗、理解、判斷、抉擇」的認知結構，人即是透過此認知結構而達成人認知的超越。至於郎尼根的自我超越是指：人從經驗所得的資料透過詢問而產生了洞察，繼之，人又透過反省與判斷而辨識出事物的真、偽、善、惡，這屬於知識的自我超越；再者，人會經由慎思、評估、抉擇與行動去實行真正的善與有價值的事物，這是倫理的自我超越；最後，來自於神（終極實在）的愛轉化人的認知且使人重新評估價值，這是宗教的自我超越。知識的自我超越亦可稱之為「知識的皈依」，而倫理的自我超越可名之為「倫理的皈依」，宗教的自我超越可稱之為「宗教的皈依」。其次，將郎尼根的認知理論、自我超越與皈依應用到服務學習上，以說明學生如何透過經驗、理解、判斷與抉擇而達到知識的皈依、倫理的皈依與本真的達成。

First, Lonergan's thoughts about cognitive structure, self-transcendence and conversion are introduced. Lonergan conceived the basic human operations and the pattern of cognitive activity as seeing, hearing, touching, smelling, tasting, inquiring, imagining, understanding, conceiving, formulating, reflecting, marshalling and weighing the evidence, judging, deliberation, evaluating, deciding. Lonergan describes the basic cognitive structure as experience, understanding, judgment and decision, based on the basic pattern of operations. The human being achieves cognitive transcendence through this cognitive structure. Regarding self-transcendence, Lonergan argues that the human being gets an insight through inquiry based on those materials attained from experience. Then, the human being can recognize the truth or falseness, good or evil of a thing through reflection and judgment. The first level is intellectual self-transcendence. Moreover, the human being can realize true good and valuable things through deliberation, evaluation, decision and action. This is moral self-transcendence. Finally, God's love can transform the cognition of the human being and make the human being reevaluate values. This is religious self-transcendence. Intellectual self-transcendence can be called intellectual conversion. Moral self-transcendence can be regarded as moral conversion. Religious self-transcendence can be called religious conversion. In the second part of the paper, Lonergan's cognitive theory, self-transcendence and conversion are applied to service-learning in order to explain how students can achieve intellectual conversion, moral conversion and authenticity through experience, understanding, judgment and decision.