錢穆著作等身，而其作品幾乎都以中國文化和中國歷史的論述、闡揚為重心，就其學術思想來看，以傳統儒家為主，而又講究實證，充滿己見，謂為近代中國的一流學術家，的確實至名歸。不過，錢穆的思想固然有其進步的一面，但不容諱言也有較為拘執的一面。本文研究錢穆的靈魂觀與不朽論，發現錢穆以治理文獻的態度來看待西方哲人的靈魂思想與宗教上的靈魂觀，在其「西方思想有關倫理方面的成績不如東方」的前見引導之下，謂靈魂之說純屬想像，這是以純學術尤其是客觀文獻的問題，來討論宗教的問題，這樣會與哲學上與宗教上的靈魂觀形成兩條終究無法交集的平行線路，似稍可惜。另一方面，錢穆的不朽論源自中國的傳統經典《左傳》，所謂立德、立功、立言之三不朽，本為中國人的傳統思想，在他的論述之下，這樣的思想意含顯得更為豐富有據，對於現代讀者的正面引導、鼓舞也具有深刻的作用，這是錢穆學術思想的貢獻之一。

Qian Mu was a prolific scholar. His works could be piled up as high as himself. Almost all his works focused on the statement and propagation of Chinese culture and history. From his academic viewpoint, his works were mainly on traditional Confucianism and he was particular about concrete evidences filled with his own opinions. He was called the first class academic in contemporary China. He really deserved this reputation. Although Qian Mu’s thought was advanced, there was no denying that he was formalistic. This paper is to study Qian Mu’s concepts of spirit and immortality. I found that Qian Mu studied the spiritual thoughts of Western philosophies and religions based on his attitude of managing documents and records. Under the guidance of his introduction that the performance of Western ethics was not better than that of Eastern ethics, he said that the spiritual thought was merely an imagination. He discussed religious problems through academy, especially objective documents and records. Under the circumstances, the spiritual concepts between philosophy and religion would be two parallel roads which could not intersect in the end. It’s a pity. On the other hand, Qian Mu’s concept of immortality came from a Chinese traditional classic, Zuo Commentary. The so-called three forms of immortality in character, words and deeds have been Chinese traditional thoughts. Under his statement and comment, the meaning of these thoughts became more plentiful and evidential. There would be deep effect of positive guidance and encouragement on modern readers. This was one of Qian Mu’s contributions to academic thought.