自從《老子》提出「載營魄抱一，能無離乎」、「聖人抱一為天下式」以來，「抱一」、「守一」就成為道家思想中的重要修道工夫。《太平經》與《老子想爾注》作為早期的道教經典，對於「守一法」都有同樣的重視。本文從宇宙論、身體觀乃至修道工夫論等方面，比較研究了《太平經》與《老子想爾注》的異同。發現在宇宙論和身體觀上，兩者都建基在黃老學的氣化宇宙論的基礎上，認為人體是精、氣、神的集合體，這一點並沒有太大的出入。但是，在往修練術進一步論證時，兩者的差異就顯現出來了。《太平經》的守一法是與其存思五臟精神和身神連結在一起的，而《老子想爾注》的守一法則相當於道誡。與《太平經》追求冥契經驗的守一法比較起來，《老子想爾注》顯得更貼近道徒的生活，更加平實易行。在《老子》中所提到的「抱一」，本來就有兩個面向，「載營魄抱一，能無離乎」，講求的是形神相守，應該是古老的修練功法。《太平經》的守一法就是一種比較接近形神相守的修練術。「聖人抱一為天下式」則是說聖人謙下無欲以為天下法式，《老子想爾注》特別重視「道」作為天下法式的規範意義，提出「道誡」作為道徒生活行事的準則，應該可以視為「聖人抱一為天下式」思想的轉化。本文透過比較《太平經》和《老子想爾注》的守一法，呈現出守一法在早期道教中的不同形態。

Since ＂Once the body and soul maintaining oneness with the Dao, can they be separated?＂ and ＂Having maintained oneness with the Dao, a saint acts as a model for people to follow＂ were first introduced in Laozi, the ＂baoyi (embracing oneness)＂ or ＂shouyi (maintaining oneness)＂ has been the pivotal Dao cultivation method in the Daoist philosophy. The ＂shouyi method＂ is emphasized equally in both the two early-period Daoist classics of the Taipingjing (Scriptures of the Great Peace) and the Xiang'er (Thinking of You-A Commentary to the Laozi). In this article, I studied and compared similarities and differences between the two classics from the aspects of cosmology, body concept and Dao cultivation theory. From the viewpoint of cosmology and body concept, the two writings were similarly based on the Huang-Lao qi-cosmology which deemed a human body a combination of jing (essence), qi (breath) and shen (spirit). There was not much discrepancy here. But their variance started to appear when they were further investigated in the direction of the practicing technique. The shouyi method described in the Taipingjing involved the meditation linking the spirits of the internal organs and of the outer body, while that method in the Xiang'er was tantamount to the Daoist precepts. Comparing the Taipingjing's shouyi method in pursuit of meditative experience, the method in the Xiang'er appeared easier to follow and more adaptable to the Daoists in the daily life. The ＂baoyi＂ mentioned in the Laozi originally dealt with two aspects. The oneness in ＂Once the body and soul maintaining oneness with the Dao, can they be separated?＂ emphasized a combination of body and spirit, which must be an ancient cultivation method. The shouyi method in the Taipingjing was a practicing technique touching on a combination of body and spirit. And the oneness in ＂Having maintained oneness with the Dao, a saint acts as a model for people to follow＂ referred to a saint with humility but without any desires, who was an example for others to follow. The Xiang'er highly regarded the ＂Dao＂ as a standard or norm in the world, so the ＂Daoist precepts＂ were proposed as guidelines for the Daoists to follow in the daily life. The precepts can be considered a thinking transformation from ＂Having maintained oneness with the Dao, a saint acts as a model for people to follow＂. By comparing the shouyi methods in the Taipingjing and the Xiang'er, this paper has displayed the different modes for the method in the early-period Daoism.