本文聚焦在對比地分析儒家的終極理想「天人合一」與基督宗教「神人合一」各自理論中的超越性與內在性的關聯。作者分別從儒家與基督宗教的宗教向度，特別針對「既內在又超越」如何可能？這個議題進行較為細膩的對比分析。馮耀明教授在《「超越內在」的迷思——從分析哲學觀點看當代新儒學》一書所進行的分析與批判，主要立基於其本身對於原始儒家心性論道德主體性的堅持與邏輯分析方法的應用，因此而反對有神秘主義傾向之本體宇宙論的混雜與心學家類似直覺主義的體悟方法。作者在激賞馮教授犀利的邏輯分析能力之餘，深深認為邏輯分析的使用應該被規範在恰當的範圍之內，因此嘗試針對馮教授對於天人合一與神人合一的種種檢驗提出反省。再者，作者在儒家方面主要引述當代新儒家唐君毅與牟宗三的觀點；在基督宗教方面則以現代神學家田立克與拉內的觀點為借鏡，透過他們所提出的觀點，嘗試突破種種困難以尋求兩者會通的可能性。

This article is about the relationships between transcendence and immanence within respectively the Confucian theory of the “unity of heaven and man” and the Christian theory of the “unity of God and man.” The possibility of both “Immanence and Transcendence” is analyzed in more details from the Confucian and Christian approaches. The analyses and critiques Professor Yiu-ming Fung makes in his The Myth of Transcendence and Immanence: A Perspective of Analytic Philosophy on Contemporary New Confucianism are based on his own insistence about the moral subjectivity of the original Confucian doctrine of mind and his application of logical analysis; therefore, he opposes any mystic mixture of ontology and cosmology or any mind philosophers’ kind of intuitionalist comprehension. While impressed by Professor Fung’s sharp logical analysis, the writer seriously thinks that the application of logical analysis should be appropriately bounded and tries to make some reflection on Professor Fung’s examinations about the ideas of the “unity of heaven and man” and the Christian idea of the “unity of God and man.” Moreover, with regards to Confucianism, the writer references to Tang Jun-yi’s and Mo Zong-san’s perspectives; as for Christianity, he presents the ideas of Paul Tillich and K. Rahne, through all of which he seeks to find the possibility of common comprehension between them against all odds.