當前宗教間平等互敬的氛圍為耶道對話構建了平臺。道教與天主教都渴慕永恆的生命：前者以倫理遵行為基礎、以性命雙修為路徑追求長生久視；後者則以接受救恩、聖化人性來配享永生，兩者都包含有對倫理道德的踐行和對永恆生命的追求。本文試從神秘主義大師埃克哈特的思想入手比較天主教與道教的永生觀念及道論、靈修之異同，指出道教與天主教內在的契合性，試為兩者宗教對話建構通路，也為當地語系化靈修研究提供一些新思路。

Recently, the atmosphere of equality and mutual respect between religions is constructed on a dialogue platform for Christian and Daoism. Both of the two religios have aspirations for immortality: the former is on the basis of ethics with the dualcultivation of mind and body; the latter is on the basis of salvation and sanctifying the human nature. This article is based on the ideas of Master Eckhart and attempts to compare the concepts of immortality, ao theology and spiritual practices between Catholism and Taoism, point out the internal correspondence between them, tries to construct the religious dialogue for them and also provides some new ideas for the research on inculturation.