陽明學與禪學均屬廣義的心學，都有「知為心體」的觀念。本文先從雙方文獻，探討知為心體的各自涵義，再作平等的比較。首先，就知與心體之成立依據而言，儒學之天的觀念對良知與心體具有不可忽視的影響，而禪宗之知與心體的本質，仍須從空性來理解。其次，關於知之作用與性質，王陽明之知具有知是知非與創設規範之能力；禪宗之知則為觀照性的知，並不涉及道德規範之問題。兩者之不同，其實也是雙方基本理論之差異所致。但經由「知為心體」此一具有理論與實踐雙重因素之觀念的比較，應可增進新的研究興趣與成果。

Wang Yang-ming’s 王陽明 thought and Ch’an Buddhism are both called hsin-hsueh 心學 and both share the theory that consciousness is the essence of mind 知為心體. This paper tries to analyze their theoretical backgrounds and proceed with a comparative study of the two views. We find that while the traditional Confucian concept of T’ien 天is the basis for Wang’s thought, the same proposition in Ch’an Buddhism should be understood using the Buddhist concept of emptiness. With regard to the function and nature of consciousness, Wang’s theory allows for a knowledge of right and wrong and the setting of moral standards, Whereas Ch’an Buddhism focuses on the correct observation of beings instead of morality. While this difference resulted from theoretical variances within Confucianism and Buddhism, such a comparison still can be useful in providing a new perspective on the nature of these two philosophies.