身為美國超越論的先驅，愛默生以東方哲學啟發了西方世界，同時亦挑戰了西方傳統的宗教思想，其一生致力於尋求真理，鼓勵人們的思想勿為常規(conformity)所束縛。憑藉自恃(Self-Reliance)，人類要自信其具有天人合一的潛質；超靈(Over Soul)即為此種潛質，此性靈遍存於萬物及宇宙本體。愛氏參照東方哲學，由求神於外(God-Reliance)轉為神於心中(God-Within)的觀念，其論點與佛教與道家思想頗多契合，皆從修心著手，堅信以心性轉化而終能成佛得道。而其重要論述之宇宙本體 (the Universal Being)、自然(Nature)等論點皆為超靈論覺悟之要素，亦與佛道兩家基本精神一致。然愛氏在有生之年未能有緣一窺全貌，未能善用佛道思想使其論述更臻完善，頗為可惜。
本文為彌補此缺憾，有別於傳統學說以印度教之大梵天(Brahma)以及波斯詩學(Persian Poetry)為主要論點來分析愛氏思想，而以較為貼近愛氏求道之心的佛道哲學來詮釋愛氏思想，以探討其理想的超靈境界。論文全篇共分為四章，第一章為引言，說明研究動機和研究方法，並簡介愛氏與東方哲學的淵源。第二章分別概述愛氏超靈論之相關哲學、佛教與道家思想之各自淵源，以了解超靈論、古印度及中國哲學觀的思想體系與其關聯之處。第三章則以佛道思想論述超靈論，旨在實證其思想之相通也。第四章為結論，歸納前論與發現。

As a pioneer of American Transcendentalism, Ralph Waldo Emerson inspired the Western world with Asian thinking and challenged the traditional thought of Western religions. In his lifelong quest of truth, Emerson encouraged people not to be limited in thought by conformity. Through Self-reliance, man should have confidence in his own potential to achieve Over Soul, which exists in the spirits of us all and the Entity of the universe. Inspired by Orientalism, Emerson worked on his thoughts from the “God-reliance” to the notion of the “God-Within,” an idea similar to Buddhism and Taoism. Through the cultivation of the mind, Buddhists and Taoists believe one can grow and achieve the state of Buddha or Tao. Emerson’s “the Universal Being” and “Nature” are the essential elements of the revelation of the Over Soul, which share the basic tone with Buddhism and Taoism. However, Emerson didn’t have the chance to better grab at the critical point.
In order to have a comprehensive study, this research is intended to present a holistic view from Buddhism and Taoism to illustrate and expand Emerson’s philosophy of the Over Soul rather than an ordinary way to interpret Emerson’s thoughts through Indian cosmogony of “Brahma” and Persian Poetry. The thesis is divided into four chapters: Chapter One, the introduction, will give the research motivation and methodology. It also introduces some connections between Emerson and Orientalism. Chapter Two will individually introduce both the origins and related thoughts concerning Emerson’s Over Soul, Buddhism and Taoism to see what common affinities exist between Over Soul, ancient Indian and Chinese philosophy. Chapter Three focuses on the main discussion for comparing the Over Soul with Buddhism and Taoism to demonstrate their common essence and difference. Chapter Four will sum up all the above discussions and findings.

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