本文乃透過《學庸淺言新註》對《大學》、《中庸》的注解，檢視一貫道的信仰行為，並且探討這本書所呈現的宗教意義。 經由本文的分析，經典詮釋本是儒家的傳統，只是一貫道以宗教修行的角度將《大學》、《中庸》宗教化了，這樣的注解角度，實值得研究者注意。 為了說明詮釋《大學》、《中庸》所呈現的意義，《學庸淺言新註》以提振儒教信仰的地位為主，宣揚救劫訊息與回歸情懷，並且賦予性理心法新的意義，藉以著書立說，傳道救世。 「本」與「非本」、「神聖」與「世俗」的比較與對照，則是《學庸淺言新註》主要的經典詮釋面向，透過道／教、先天／後天、覺／迷的對照，闡述尋本溯源的重要性。 最後本文舉出三則以宗教解經的範例，說明《學庸淺言新註》對於經典的詮釋，與一般的認知大不相同，在「性即理」的核心較易下，發展屬於宗教解經的另一面向，而此一面向卻開創了儒學經典詮釋的另類視野。

This article is to research how I-Kuan Tao (一貫道) comments The Great Learning (大學) and The Golden Mean (中庸) according to A New Elementary Introduction of the Great Learning and the Golden Mean (學庸淺言新註) and to find the religious meaning by this commentary. In this article, I thought that the canon comment is Confucian tradition. A New Elementary Introduction of the Great Learning and the Golden Mean is not a special case, just I-Kuan Tao makes the two canons be religious. The alternative view is worth for the scholars to notice. The goals of A New Elementary Introduction of the Great Leaning and the Golden Mean commenting The Great Learning and The Golden Mean are to upgrade the position of Confucianism, to advertise the information of salvation and the emotion of return and to create the new meaning of the "Xin Li Xin Fa" (性理心法). By commenting the two canons, this commentary advertises the information of Tao and salvation. The main commentary perspectives of A New Elementary Introduction of the Great Learning and the Golden Mean are "the ultimate and the un-ultimate" and "the sacred and profane." Per the comparison of Tao and religion, nature and acquired character, consciousness and stray, this commentary explains the importance of finding the source. Finally, the study raises three examples to explain how A New Elementary Introduction of the Great Learning and the Golden Mean explain Confucian canons from religious perspective. Based on the religious principle, I-Kuan Tao has developed the alternative view of Confucianism canons.