本文藉由對「一」的闡釋，探討其超越二元性的詮釋意涵，進一步討論其他與超越二元性相關的詮釋性語詞，及其與「一」的貫通之處。其次，探討佛教哲學與道家、西方哲學之間對於超越二元性的對應思想，藉此來進行比較性詮釋，以了解對於此「一」同時具足「超越」與「含容」的特性，在東西方形上美學之間是否具有其相似的思想意涵？文中發現，道家思想中的「道」與本文探討的「一」具有相同性質，皆可指涉超越相待又不離相待的「不二」境地。而佛教中有關「佛性」、「如來藏」的思想，則是基於萬法的「非實」而能與實相互徹無礙，成為一種既超越又內含的「二而不二」之境地。最後，在西方哲學家海德格、懷特海、艾克哈、阿奎那、赫拉克利特等人的思想中，則是與道家、佛教思想同樣提到「非實」、「無礙」、「含容」、「不二」、「超越」等因子。故本文透過西方哲學與道家思想對於既超越相待又不離相待的「一」之理解，發現與佛教的「不二」、「非即非離」等思想相通。

With this article on the “Oneness” interpretation, to explore its implications go beyond duality. Further we discussion other beyond duality interpretive words, and the similar ideological implication with “Oneness.” Secondly, to explore the “beyond duality” correspond thought between Buddhist philosophy and Taoism, Western philosophy, and thereby to comparative interpretation. In order to understand the “Oneness” has both “beyond” and “contain” features, whether in metaphysical aesthetics between East and West have similar ideological implications? The paper found that the Taoist “Tao” and the “Oneness” discussed in this paper, have the same characteristics, are all referent beyond opposite, but at the same time nor away from opposite as a “non-duality” status. And about Buddhism “Buddha-nature”, “Tath.gatagarbha” idea is based on everything “non-real”, and therefore can be thoroughly cross each other and does not interfere with “real mark”, and simultaneously formed both “beyond” and “contain” features as the “opposite yet not opposite (not exactly the same, yet not completely different).” Finally, the Western philosopher Heidegger, Whitehead, Meister Eckhart, Aquinas, Heraclitus, as Taoist and Buddhist thought, have referred to ”non-real”, ”non-interfere”, “contain”, “non-duality” and “beyond.” Therefore, this paper through to understand “referent beyond opposite, but at the same time nor away from opposite” as the “Oneness” of Western philosophy and Taoism, that found a similar ideological with “non-duality” and “not exactly the same yet not completely different” ideas of Buddhism.