明代晚期，在商品經濟發展的衝擊下，貴賤有等的淳樸社會風氣漸為僭越與奢靡社會風氣取代，原先宋儒建立的道德也面臨挑戰。外敵的入侵、陽明學說的興起，在在挑戰原先穩定的道德秩序，明末清初士人面臨的不僅是一個時代變局，更是一個道德新局面。「功過格」的出現與流行，似乎為士大夫在新的變局中提供一個新的選擇。然而袁黃建立的功過格模式並不見得都能被士大夫認同，當中以浙東學派劉宗周的反對最力。劉宗周認為君子行善不應有其目的，即不應為了功利而行善；至於過錯，則必須有過改之。此與袁黃所提的功過格有很大不同，也因此劉宗周自創「紀過格」以區別之。包筠雅認為，劉宗周的紀過格流傳階層不廣，主要對象是士大夫階層和官員。由此推知，士大夫遵守的道德規範應皆是劉宗周的模式，然而在明末清初士大夫冒襄的例子中，卻可以看到其實士人並不青睞劉宗周的紀過格，當代士人真正遵循的是袁黃的功過格模式。此外，劉宗周的《人譜》或紀過格仍受到宗教影響，並非如其所言，完全符合宋儒道統。甚至到清朝時，《人譜》新版增錄有「見骸不掩」、「不敬神明」兩條，可看出其與宗教的關係之深。

Late Ming Dynasty under the commodity economy development's impact, overstep one's authority in any case with the wasteful social convention gradually substitution for simple social convention, the original Song Confucian scholars establishes the morals also face the challenges. The outside enemy invasion, Bright theory rise and develop all challenges to original stable morals order, the Confucian scholars in late Ming and early Qing Dynasties not only faces one time changes in situation , but also a moral new situation."Merit Ledger" (功過格) appearance and popular, as if has provided a new choice in the new changes with the Confucian Scholars. However Yuan Huang (袁黃) establishes the merit ledger can't approve by all the Confucian Scholars, especially the most strength Liu Zong-zhou (劉宗周) of "East Zhejiang School" (浙東學派). Liu Zong-zhou thought that the gentlemans do good deeds should not have its goal, that is to say, not for the utility; As for mistakes, then must have changed them. This is very greatly different from merit Ledger which Yuan Huang raises, therefore Liu Zong-zhou homemade "Fault Ledger" (紀過格) Distinguishes it.Cynthia Brokaw believed that Liu Zong-zhou's "Fault Ledger" spreads the social stratum not to be broad, the main object is the Confucian Scholars stratum and the officials. From this inferred, the Confucian Scholars should all observe the moral rule which Liu Zong-zhou pattern, however, by the example of Mao Xiang (冒襄) which a Confucian Scholar in late Ming and early Qing Dynasties assisted, we actually might see Liu Zong-zhou's "Fault Ledger" that should be popular with the Confucian Scholars, did not be approved , Yuan Huang's "Merit Ledger" pattern was the Confucian Scholar follows truly. And Liu Zong-zhou "Human Schemata" (人譜) or "Fault Ledger", also still had influences under the religion, not he says that to observe the Song Confucian orthodoxy completely. Even in Qing Dynasty, "Human Schemata" the update increases have "sees the human bone not to cover", "disrespect for the gods" two pieces, may see religious depth relations between them.