本文要在從思想史角度，析探東晉名士戴逵於報應觀所呈現之佛教理解特質。戴逵生當學術文化受到玄、儒、釋交互影響的東晉時期，在其諸多論著中，〈釋疑論〉具有濃厚的反報應色彩，極易令人視為反佛作品，然而若檢視戴逵生平及相關事跡，則會發現他的佛教理解，在獨特的個人思維中實反映了三教交涉之時代特徵。關於此一問題，本文先事考察戴逵「造像」的宗教活動，進而析論其和周續之在〈釋疑論〉、〈難釋疑論〉中針對果報有無的論詰，復配合相關生平、往覆書信資料，期對戴逵的佛教理解與佛教關係作出一完整而客觀之探討，並據以呈現東晉三教交涉之意義。

This paper aims, from the perspective of the history of thought, to investigate the literate Dai Kui's distinct understanding of Buddhism from his view on "retribution" ( baoying ). Dai Kui lived during the Eastern Jin, a period whose scholarship is characterized by the coexistence syncretism of the three main teachings, Daoism, Confucianism and Buddhism. Among his large corpus of writings, Shi yi lun shows a considerable opposition to the concept of retribution, and thus has been easily regarded as a text in opposition to Buddhism. However, if we look at Dai Kui's life and related deeds, we can discover how in his understanding of Buddhism, his own reasoning actually reflects the syncretism of the three main teachings, which was a feature of his time. This paper attempts to investigate Dai Kui's religious activity named "Statue", and to analyze the debate with Zhou Xuzhi on the existence or non existence of "retribution" ( guobao ) by reading through Shi yi lun, Nan shi yi lun, and other sources such as their lives and written correspondence. In this way this paper aims to present a comprehensive and objective study of Dai Kui's understanding of Buddhism and own relationship with Buddhism, and to make him as a case-study that shows the syncretism of the three main teachings during the Eastern Jin period.