內政部民政司網站專頁介紹台灣地區各宗教，其中介紹道教的部份，由時任中華民國道教會秘書長張檉所撰，內容中提到「遵天法祖、利物濟世、清靜無為，自然順化而臻天人合一」為道教基本教義。「遵天法祖」、「利物濟世」、「清靜無為」與「自然順化」可視為修煉的四種方法，「天人合一」則為修煉的目的與境界。這四種方法中，包含了中國傳統道德倫理的思維，又有先秦道家所提出的一些根本人生修養態度。值得思考的是，為何是這四種方法？這些方法的理論出處為何？透過這四種方法而達到的「天人合一」，究竟是什麼樣的境界？「天人合一」一詞由宋代張載所創，但此四字所蘊含的觀念與思維，卻可上溯至先秦，並且成為中國思想史中天人關係論題的一種重要觀點。然而，做為道教的修煉的最終目的與境界，所指為何？本文認為，道教的「天人合一」指通過內外丹道修煉而達到「形神俱妙，與道合真」的仙人之境，此境界與儒家的「天人合德」、道家之「天人為一」皆有所不同。而道教儘管吸收融合了儒家的道德實踐、道家的道論，以及佛教義理與戒律等，但是性命雙修仍是道教最圓融重要的修煉丹法，以此為準，才能理解「天人合一」於道教的意義，以及與其他各教的異同。

On the Interior Secretary for Home Affairs website, overall religions in Taiwan specifically introduced, part of these religions about Religious Taoism written by Chang-Sheng（張檉）, the Secretary of Republic of China Taoist Association, demonstrates that ＂respecting and admiring our ancients and sky, helping everyone and everything, not doing overly to keep mind peacefully, living with rules of nature and universe, and above all to reach integration of heaven and human beings＂ is the basic creed in Religious Taoism. Therefore, ＂respecting and admiring our ancients and sky, helping everyone and everything, no doing overly to keep mind peacefully, and living with rules of nature and universe＂: are the four approaches for training, and ＂integration of heaven and human beings＂ is the final aim and the purpose of it. The four approaches include the thought of traditional Chinese ethics and some fundamental life attitude proposed by pre-Qin Dynasty Taoist practitioners. Worth to think, why are these four approaches? Where did they come from? Through the four ways to reach ＂integration of heaven and human beings＂ what is exactly it? This word ＂integration of heaven and human beings＂ we can see first time was invented by Chang-Zai（張載） in Song Dynasty. However, the metaphorical concept was originated from pre-Qin Dynasty, and has become a very important issue about the relation between sky and human beings in Chinese intellectual history. Therefore, as the final purpose of Religious Taoism training, what does it really mean? I suggest integration of heaven and human beings of Religious Taoism means utilizing internal and external Dan training to reach the state of ＂body and spirit able to overcome their own limitations, and merging with sky＂ which differs from ＂inspiring our internal and existed morality and moreover expanding and practicing it to reach sky＂ of Confucianism and ＂heaven and human beings become one＂ of Taoism. Despite Religious Taoism absorbing and merging moral practices of Confucianism, theories of Taoism, and theories and commandments of Buddhism, training both body and spirit is still the most harmony and important Dan training, and regarded as standard, so that we just can understand what ＂integration of heaven and human beings＂ precisely means in Religious Taoism and the difference from thinking of other religions.