明代是理學流行漫衍的時期，學界的焦點自然集中在理學的相關議題上，理學與佛、老兩者之間融合互攝的情形也受到相當程度的關注，而關於「佛學與老學的交涉」這方面的研究便顯得較為沈寂冷清。如果我們能認真鈎稽老學與佛學交涉的情況，將可以進一步清楚地瞭解佛老思想在歷史的縱深發展脈絡裏所呈現的圖景，有助於宏觀而立體地建構中國學術思想流變衍嬗的完整面貌。釋德清，又名憨山大師，為明代著名的高僧，其《老子》學帶有濃厚的佛學色彩，具體地反映出佛學對於老學發展的深刻影響，同時也呈顯出中國思想史上佛學與老學融攝統一的面向，是探討「佛學與老學的交涉」時無法忽略的研究對象。因此，本文以釋德清的《老子》學做為切入點，審視明代佛學與老學交融互攝的情形，闡發釋德清《老子》學的義理內蘊，並探析釋德清以佛學詮釋《老子》的視域。

During Ming Dynasty, Neo-Confucianism had become the main stream of that time. It has become the most important academic study that attracted professors to focus their studies on this era. If we evaluate the coordination of Buddhism and Taoism from the perspective of Taoism, we could realize the historical position of Taoism and establish a complete content of Chinese thoughts. Shih Der-Ching is a famous Buddhist monk in Ming Dynasty. His Taoism that was being characterized as "Interpretation of Taoism by Buddhism" is worthy of our thorough research.