本文討論蕅益智旭會通儒佛的觀念構作，藉由智旭註解儒家經典之義理分析，指出智旭僅為教化作用溝通儒佛，其實是藉儒說佛，實未有真義理上會通儒佛的成效。智旭以佛理詮解儒書，以心學溝通儒佛，復以佛教世界觀定位儒學價值，在在顯示清楚明確的佛教立場，儒者不可即以智旭之作理解儒學，因為注解所依之義理皆即是佛學，智旭之作真有教化作用者首在於引儒入佛，其次在於藉儒批佛，批其未能真正實踐佛法教義之佛第弟子，智旭之一切所言，最終歸趣仍是佛家。

　　　　　OU YI was a Zen master in the late Ming Dynasty. He did lots of theoretical works to integrate the different schools of the Chinese Mahaynan Buddhism, and to integrate the confucianism and the Buddhism. He applied lots of the Buddhism theories to interpret the confucianism' classics. It seems that the philosophy of the Confucianism is quite the same as the Buddhism in his works. Actually, he was just make the use of the opportunity of the interpretation of the Confucianism classics to introduce and widespread the philosophy of the Buddhism. Therefore, in the study of the methodology about the possibility of the integration between the philosophy of the Confucianism and the Buddhism was never really realized in the works of the Master OU YI. Still more to say the master even criticize the Confucianism in two things. First, the confucianists never really love the life because they emphasize the virtue of kindness but not Vegetarians themselves. Second, the Confucianists never really Know the meaning of the filial obligation because they didn't know the life after the death. In general, Master OU YI WAS A Buddhist in his nature, and his interpretation of Confucianism and integrating works between the Buddhism and Confucianism were all based on his Buddhist viewpoints.