高齡化是二十一世紀全球人口的趨勢，臺灣於一九九 三年六十五歲以上人口占總人口之比率達7％，正式步入 「高齡化社會」（aging society）之列，該比率預計將於二 ○一八年達到14％，屆時我國將進入「高齡社會」（aged society）。高齡化所帶來的不僅是人口結構的改變，其衍生 的問題也將深切影響社會的結構變遷與經濟發展，影響範圍 甚為深廣，人類社會的生活型態亦將因此而改變。本文從世 間法的角度出發，探討高齡化現象及其衍生的所得分配問 題，再以佛法的角度，探討佛法對世間現象及財富的看法。 最後，以佛法的知見為基礎，總結說明佛法義理及聖嚴法師 「人間淨土」思想對此世間現象所提供的教導及啟示。

Population aging is an inevitable and irreversible demographic phenomenon of the 21st century. Taiwan has been an aging society since 1993 and is expected to become an aged society at year 2018. Population aging does not only change the evolution of demographical trend but also produce series of challenges to the socio-economic conditions. The current paper investigates the impact of this demographic transition on income distribution and explores how the Buddha’s teaching helps us understanding the secular events like population aging and income distribution. Given the Buddha’s teaching as a conceptual and ideological foundation, this paper then introduces Dharma of Master Sheng Yen’s “Pure Land on Earth” teaching and, based on the teachings of Buddha in general and Master Sheng Yen in particular, concludes how can one live peacefully with the evolution of this secular event.