本文是在宗教進行在地化的前提下，首先分別探討新柏拉圖主義神 學對宇宙生成與靈魂境界論的看法，以及老子對宇宙生成與靈魂境界論的 觀點，然後進行新柏拉圖主義神學與老子對宇宙生成與靈魂境界論的對 話。新柏拉圖派的神學家狄奧尼修對宇宙生成的主張是：神是超越的、至 一的、是所有存有者的原因與來源，神從祂的至一生發出宇宙的每一部分 與整體，並且宇宙的形成是由高系層往低系層發展；老子對宇宙生成的論 述是：道是生生不息的存在動力本身，且不依賴他者而自存，道傾向於自 我流露，且由自我流露而生成萬有；新柏拉圖主義神學和老子則針對「神 觀」、「邏各斯」與「道」、「宇宙生成」三方面進行對話。再者，探討 新柏拉圖主義神學與老子對靈魂境界論的看法，狄奧尼修認為靈魂的境界 有三階層：淨化、明照與完滿；老子則提出「為道」的「超越歷程」；新 柏拉圖主義神學與老子則針對靈魂境界論來進行對話。

This paper is an exercise in religious inculturation. The paper begins with an investigation of the cycle of the origin and the levels of the soul from the perspective first of the theology of Neo-Platonism and then Loa-Tzu. After the investigation of the origin and the levels of the soul, the paper continues with a dialogue between the theology of Neo-Platonism and Loa-Tzu. Dionysius, who was a scholar of the theology of Neo-Platonism, thought that the origin of the universe was from God. God is transcendent and one. God is the reason and source of all beings. God proceeds from God’s oneness to every part of the universe and to the whole of the universe. The universe in becoming is based on a hierarchical development: from a high level to a low level. Loa-Tzu thought that the origin of the universe was from Tao. Tao is full of life and is dynamic. Tao does not depend upon others and exists by itself. Tao has a tendency to reveal and emanate from itself. The origin of the universe is out of Tao’s flow of itself. The dialogue between the theology of Neo-Platonism and Loa-Tzu focuses on three aspects: the understanding of God, the logos and Tao, and the origin of the universe. This paper also explores the understanding of the levels of the soul in the theology of Neo-Platonism and Loa-Tzu. Dionysius conceived three levels of the soul: purification, illumination, and perfection. Loa-Tzu thought of the cultivation of Tao as a transcendental process. The paper continues with a dialogue between the theology of Neo-Platonism and Loa-Tzu which focuses on the levels of the soul.