可以說，利瑪竇的《天主實義》 (1603年，北京) 是東西思想互相適應而成的傑作。根據利瑪竇的說法，基督教所追求的道理也是儒家之倫理理想：「仁義」而已。但內容上，他所述的「仁」是人類對天主的愛。其說明方式更是積極適應於儒家文化的基本想法的著作。然而，利瑪竇批判宋明理學，而引起若干難題如下：一、強調精神與肉體分立的二元論，使人人追求屬「神性」的靈魂之永久幸福，因而明顯地否定在現世的人生價值；二、以利瑪竇來看，理金不過是附屬於萬物 (即自立者 ) 的「依賴者」而已。 所以，理 (依賴者 ) 不能成為自立者 (萬物 ) 之元。三、按照宋明儒學之說法，道德修養是純屬於道德的問題。雖然利瑪竇也強調以自由意志進修「習善」的功夫，他的修養功夫究竟非與上帝身後的獎罰結合不可。因而這種態度被儒學視為非為成就道德為目的的一種功利論而排斥。因此，筆者認為：從一面看《天主實義》是個基督教適應於儒家文化之明顯的表現，但從另一面看來它是個否定宋明理學之明顯的批判。

　　　　　The text analysis of “The True Meaning of the Lord of Heaven” (1603, Peking) by Matteo Ricci (1552-1610) is very important to find the foundation for the new communication between Confucianism and Christianity in the sphere of Confucian culture. Matteo Ricci says that the main idea of Christianity, even though strongly appealing to the human love towards God, is never different from Confucianism which mainly encourages the moral self-cultivation of individuals. In this point the successfully shows a possibility of Christian accommodation to Confucianism. However, he attacks the atheistic characters of Neo-Confucianism. Matteo Ricci emphasizes (1) the extreme dualism of mind and body; (2) the negation of Neo-Confucian ideas like “li” or “taiji” considered as the raison detre of all things; (3) finally, Ricci's sermon about “the entry of the good to paradise as their reward” and “the fall of the bad to hell as their penalty” after death by God. These three points, contradictory to the philosophical ideas of Neo-Confucianism, cannot be easily accepted by Confucian scholars. Therefore, “The True Meaning of the Lord of Heaven” can be appreciated as an approach of Christian accommodation to Confucianism of the one hand and a critical attack of Christianity against Neo-Confucianism of the other.