禪宗之無心的涵義與船若經典有密切的關係，無心表示般若空觀的體證，是基於佛教緣起性空而得之精神的提昇與解脫。老莊之無心與導之體現有關，道具有創生的、形而上的主宰地位，人須去除一切主觀的偏執，讓心處於虛明的狀態，才能體現道之存在意義，同時達成主體的精神自由。郭象之無心觀與其獨特之自然、自生自化之理論有內在的聯繫。與老莊之偏重工夫論意義之無心相比，郭象之無心觀具有更豐富的內涵，反映出魏晉思想之特色。 基本上，禪宗與道家之無心均表達精神之自由，不受外在環境與主觀意見之影響，故在相當範圍內，兩者有所交集。但嚴格而言，雙方各有其理論依據。經由比較可以清楚地了解復此的理論結構，也可以增進對精神自由之意義的理解。

The meaning of Ch’an Buddhism’s theory of “no mind” (無心) has close relations with the contents of Praj□a-S□tra (般若經). In other words, ‘no mind” is equivalent to the insight of “emptiness” (空), which is Buddhism’s most important and unique concept. Lao Tzu’s and Chuang Tzu’s theory of “no mind’ is related the recognition of Tao, which is an absolute metaphysical reality. One should keep one’s mind calm and empty in order to recognize the significance of Tao. Kuo Hisaing’s interpretation of “no mind” is consistent with his distinguished theory of naturalism. Lao Tzu’s and while Kuo Hsiang’s viewpoint shows another means of access to the Tao, which reflects the characteristics of his era. In general, Ch’an Buddhism and Taoism’s theory of “no mind” are regarded as an expression of the tranquility of the mind, and therefore their contents and aims always overlap. Strictly speaking, they have their own theoretical groundings. Through this paper, we could gain a better understanding of their characteristics and increase interest in the study of the essence of the human mind.