孔子重視「恕」，以為「可以終身行之」。而《大學》一書，僅在論「治國在齊其家」時，提到了一次「恕」，似乎只有此時才要行「恕」。其實，就「明明德」以求「止於至善」而言，用「知」（智）明「恕」，是「格物」、「致知」之事；用「恕」實「意」，是「誠意」之事；用「恕」存心，是「正心」之事；用「恕」藏「身」，是「修身」之事。就「親（新）民」以求「止於至善」而言，以「恕」行於家，是「齊家」之事；以「恕」行於「國」，是「治國」之事；以「恕」行於「天下」，是「平天下」之事。可見「恕」與「大學之道」的關係，是至為密切的。

　　　　　Confucius emphasized the importance of "magnanimity", which could bepracticed personally for one's whole life. On the other hand, In 《The Great Learning》, it mentioned "magnanimity" only once when it discussed the way of governing a nation based one the way of managing a family. It seemed that magnanimity was not significant for way of the Great Learning. As a matter of fact, when one wishes for "arriving at supreme goodness" by means of "illustrating illustrious virtue," he shall perform "magnanimity" with "wisdom." This is a matter of "investigation and research of things" as swell as "reaching toward the greatest knwoledge and understanding." When on epresent "the meaning of magnanimity," it is a matter of "sincere in thought." When one's conscience is striven by magnanimity, it is the matter of "amending the heart." When one settles by virtue of magnanimity, it is a matter of "disciplining oneself." When one wishes for "arriving at supreme goodness" by means of "treating people as one will treat his family," he is bestowing magnanimity on his family. This is a matter of "managing one's family." When one bestows magnanimity on a nation, it is a matter of "governing a nation." When one bestows magnanimity on the whole world, it is a matter of "giving peace to the world." Accordingly, magnanimity is closely related with".