《道德經釋略》是林兆恩會通儒道義理的重要著作，特別是其對「仁」的詮釋反映了這一特質。林氏認為老子的「仁」學觀乃是與其「道」的體系相聯繫，以「道」觀之，「仁」的內涵是包含在「道」之內的。首先，林兆恩認為老子之學是「先道德而後仁義」，老子同樣以「仁義」為美。而老子所反對的「仁」乃是假借「仁」之名的「非仁」。其次，林兆恩又提出「不仁為至仁」的觀點，他認為《道德經》中所言的「不仁」乃是對一般道德意義「仁」的超越，是一種出乎自然的「至仁」。在他看來「至仁」正是儒道兩家共同的追求。由此，通過對《道德經》中「仁」內涵的詮釋，林兆恩得出了老子之學實與儒家之學不異的結論。

The Commentary on LaoZi is an important work of Lin Zhaoen’s understanding of Confucianism and Taoism, especially his interpretation of “benevolence” reflects this characteristic. Lin believes that LaoZi’s “benevolence” view is related to his “Dao” system. It is viewed with “Dao”, and the connotation of “Benevolence” is included in “Dao”. First of all, Lin Zhaoen believes that Laozi’s theory is “Put Tao first, then Benevolence and Righteousness”, and Laozi also regards “benevolence and righteousness” as beauty. The “benevolence” that LaoZi opposes is “non-benevolence” under the guise of “benevolence”. Secondly, Lin Zhaoen put forward the view of “Non-benevolence is the most benevolent”. He believes that the “Non-benevolence” in the “LaoZi” is a transcendence of the general moral meaning of “benevolence”, which is a kind of “benevolence” that is out of nature. In his opinion, “benevolence” is the common pursuit of Confucianism and Taoism. From this, through the interpretation of the connotation of “benevolence” in the Commentary on LaoZi, Lin Zhaoen came to the conclusion that Laozi’s theory is not different from Confucianism.