德行應該配享幸福，這是一種道德信仰。現實中卻沒有一條德福守恆的定律來保障德行配享幸福。道德領域不存在絕對的因果律。因此人不得不轉向宗教尋求信仰依靠。宗教報應觀，正好提供了這種福善禍淫的因果律和德福價值守恆的道德信仰的堅實基礎。在比較宗教學的視域內，道教的『承負』學說、佛教的輪迴果報及基督教的末世審判思想，分別為我們提供了三種德福統一的宗教解釋模式。這三種模式在宣導道德重建的今天有其重要的參考價值。

Virtues should be matched by happiness, which is a kind of moral belief. In reality, there is not a law of the accordance of virtue and happiness to guarantee it. The absolute causality doesn’t exist in the moral field. Hence people have to turn to religions to search for dependence of faith. It’s religious retribution which offers the firm basis for the moral belief of the accordance of virtue and happiness and the law of causality, which shows good to the good deeds and bad to the evil deeds. In the vision of comparative religions, there are three modes of explaining the accordance of virtue and happiness, the theory of ‘Chenfu’（承負）in Daoism, the thought of reincarnation and retribution in Buddhism, the though of the last judgment in Christianity, which are of good value in today’s moral reconstruction.