「靈魂」一詞的含義甚為複雜，就像其他宗教傳統一樣，中國宗教傳統對靈魂亦 充滿內部矛盾。殷商之世，尚無明確有關靈魂之理論，然葬禮及祭祖之習，已暗示靈魂一詞 實有兩義；周時已提出若干靈魂理論，例如「鬼神」一詞之後，常隨之以「魂魄」之詞，而 陰陽之理論亦用之以解釋靈魂的雙重概念。漢朝出現新思想，長生不老之期望甚強，而人對 冥府之觀念，一如人世，受治於官僚制度。佛教傳入中國，改變很多古老習俗與信仰，輪迴 轉世之觀念為眾人所接受，然此觀念雖使人死後靈魂不滅之說更為明確，然亦引起更多思想 混亂，有關靈魂之理論多達五種。至於人死後靈魂何在，理論上的解釋不甚明確，從包括葬 俗的祖先崇拜來看，有的認為人死後魄與屍體共存墓地，有的則認為魄居於黃泉之間，若存 若亡。第三種說法是魄先至冥府十殿閻王受裁制及懲罰，然後釋放，再行轉世。理論與實踐 常有矛盾，我們可以看到中國人禮祭先祖以超度其靈，亦望先祖之靈幫助子孫，然此等習俗 之背後難以解釋，亦多矛盾。知識份子雖也祭祀鬼魂，但又不願意相信靈魂不滅之說。

　　　　　The reality behind the term "soul" is very complex:like other religious traditions, the Chinese tradition is fraught with inner contradictions. In ancient (Shang)times there was no explicit theory about the soul in China. But burial and ancestral practices implied belief in a dual soul principle. During the Chou period some theories were proposed:terms kui-shen 鬼神 were followed by hun-p'o 魂魄， and the yin-yang 陰陽 theory was applied to the dual soul system. During the Han period new ideas were formulated:hope for immortality became strong, while the netherworld was seen as a bureaucratic system paralled to the world of the living. The introduction of Buddhism changed much of the old beliefs and practices. Belief in reincarnation became universally accepted. But while making the fate of the soul after death more articulate, it also caused confusion. The number of soul principles changed:perhaps as many as five different souls were conceived by the popular mind. What happens to the soul after death﹖ While the theory never became very precise, the practices of ancestor cult (including burial customs) suggest contradictory views of the soul. On the one hand, one soul (p'O)was believed to descend into the grave and remain with the corpse; another soul principle was thought to continue a certain vague existence in the "Yellow Springs" 黃泉 Still, another soul was believed to travel to the netherworld of the Ten Courts of Hell 十殿閻王 to be judged and punished until released through reincarnation. Theory and practice are not fully compatible. The people perform various rituals to assist the ancestral souls and to receive assistance from them, but the theory behind the practice remains unclear and implies some contradictions. Many intellectuals, however, reject belief in an immortal soul, but still perform the customary rituals as if the spirits really existed.