本文初探佛教之輪迴說，認為佛教雖承繼古印度文化以來的輪迴思想，但又做出不同的理解及修正，而成其獨有特點，此包括：一、從「緣起性空」來看待輪迴存在問題；二、輪迴不落於虛玄神祕的思慮或想像，而成為「無記」的討論；三、著眼於道德實踐脈絡來肯認輪迴的意義；四、相對於輪迴更重視的是業、苦、心識（惑）等，輪迴必須緊連這些概念來掌握，而可視為是業、苦、心識（惑）的輔助理解；五、輪迴與死後存在亦象徵理想主義者對夢想實現的無限開展，大乘菩薩乘願轉世普度眾生的意境即在於此。

In this essay I discuss the rebirth in Buddhism, suggesting that Buddhism inherited this idea from ancient Indian culture, instilled different understandings and amendments, and hence has its unique characteristics. These unique characteristics include illustrating the existence of rebirth from the viewpoint of emptiness and dependent-arising; avoiding mysterious speculation or imagination; emphasizing on moral practice to recognize the meaning of rebirth; stressing the theory of karma, suffering and mind, rather than merely the idea of rebirth, i.e. rebirth can be regarded as an auxiliary understanding of karma, suffering and mind; the rebirth symbolizes the infi nite pursuit of an idealist’s dream, e.g. Mahayana Bodhisattva’s vow to reincarnate in this suffering world to save all living beings is a case in point.