This article through Cheng Hsuan-Ying who was the master of Twofold Mystery thought, consider how he standed in the angle of religious Taoism, to resolve the view point from Buddhism. We will analysis Cheng Hsuan-Ying’s thought in addition to seeing it s similar element, even showing its difference between Taoism and Buddhism. The purpose is to emphasize the Taoist priest position of Cheng Husna-Ying and the doctrinal tradition of religious Taoism that he accepted.