從中西異質文化的思想交流來看，明末耶穌會士所輸入的天主教「靈魂觀」，必須找到適合的思想風土，才能在地化而為中國士人所接受。本文以艾儒略《性學觕述》為主，分析他如何適應宋明理學而以「靈性」來闡釋天主教的「靈魂」（anima），並比較天主教「靈魂觀」與宋明理學「人性論」的異同。雖然「靈性」即是「靈魂」，不免有概念格義之嫌，但卻顯示宋明理學人性論（心性論）對天主教神學、哲學的在地化，有可能提供理論資源。

Measuring against the exchange of ideas between Chinese and Western heterogeneous cultures, the Catholic “theory of soul” disseminated by the Jesuits in Late Ming must locate appropriate topographies of thoughts in order to inculturalize and thus to convince Chinese Confucians. This article focuses on Giulio Aleni’s A Brief Introduction to the Study of Human Nature (Xingxue Cushu), analyzes how he adapts to Neo-Confucianism and uses “spiritual nature” to explicate Catholic “soul (anima),” and compares Catholic “theory of soul” with Neo-Confucianism’s “theory of human nature” to enlighten their similarities and differences. Although “spiritual nature” is identified with “soul,” and is thus inevitably suspected of a conceptual analogical interpretation (geyi), it exhibits the possibility for the Neo-Confucian theory of human nature (the theory of mind and nature) to provide theoretical resources for the inculturation of Catholic theology and philosophy.