本文主要依據道家的義理，來探討憨山大師《老子解》對老子道論之詮釋理路。全文分四章：前言、「以大乘佛法的『空理』詮釋《老子》的『無』」、「引用《楞嚴經》詮釋《老子》的道論」以及結論。前言，簡單討論相關的佛學觀念與憨山大師基本的老學理念。正文部份，首先析論佛法之空理與老子所言之「無」實際上的義理區別。接著探討大師以《楞嚴經》所言「晦昧為空八識精明之體」來說明老子的「虛無大道」的出發點以及理論脈絡。到了最後，除了就主題做一番簡要結論外，附帶略論憨山大師的玄理方法，分「融通為一」與「超越的區分」兩部份。總之，本文之作，著重在探討憨山大師的老學內涵，並嘗試剖析道家與佛家思想的旨趣，對照以顯兩家義理的勝妙處。

This paper is based on moral principles of Taoism to explore Master Han-Shan's interpretational principles on the Laozi theory (Commentary on the Laozi). There are four chapters: Introduction, interpretation of Laozi's Wu according to Mahayana Buddhist Emptiness Management, interpretation of Laozi's Tao based on quoting "the Shurangama sutra" and the conclusion. In the instruction chapter, we just discussed the related Buddhism concepts and Master Han-Shan's the basic Laoism concepts. As to the other two parts, we first analyzed the moral principle difference between Kong and Wu. Followed to explore the starting point and the theoretical context of the Master's saying that philosophy based on The Shurangama sutra to illustrate Laozi's concept of Xu Wu. In addition to summarizing conclusions on the subject, Master Han-Shan's method of Metaphysics is discussed with two parts: Fusion and Transcendental distinction. In conclusion, this research focuses on Master Han-Shan's Laoism patterns while the difference between Taoism and Buddhism and playing a subsidiary role in this study to try to display both of their moral principles in comparison.