靈魂觀念是宗教信仰的發端和存在的基礎，靈魂觀是宗教神學的基本觀念，也是宗教學研究予以關注的問題。在中國儒釋道三教中，以道教的靈魂觀內容最為豐富，道教的神仙信仰、養生修煉、符咒法術、齋醮科儀，都蘊涵著靈魂不死的各種觀念。論文通過道教靈魂觀的詳細考察，認為道教靈魂的觀念奠立於道家哲學基礎之上，道教靈魂觀是黃籙科儀濟度的理論支撐，道教黃籙齋的重要環節是靈魂煉度，以拯拔靈魂為要旨的煉度是道教濟生度死思想的演繹。指出道教靈魂觀具有中華先民的思維特色，道教的三魂七魄說對中國社會有著深刻的影響。

The concept of soul is the origin and foundation of religious belief, and it is also the basic concept of religious theology and the concern of religious studies. Among Chinese Confucianism, Buddhism and Taoism, the Taoist concept of the soul is the richest in content. Taoist belief in immortals, self-cultivation, talismanic registers, magic, and Zhaijiao rituals all contain various concepts of the immortality of the soul. Through the detailed investigation of the Taoist concept of soul, the study believes that the concept of Taoist soul is based on Taoist philosophy. The Taoist concept of soul is the theoretical support of Huanglu Zhai, and an important part of Taoist Huanglu Zhai is the salvation ritual derived from the Taoist thought of saving life and saving death. The Taoist concept of soul has the thinking characteristics of Chinese ancestors, and the Taoist theory of three celestial souls (hun) and seven earthly souls (po) has a profound impact on Chinese society.