本文主要以慎後聃的《西學辨》和丁夏祥的《上宰相書》兩部論著為核心，旨在考察星湖學派對西方靈魂理論的認識及態度。前者雖嚴辭批判靈魂論，但亦多在理性和學理的範圍內展開，並且也通過與異質文化的對話，加深並擴展自身文化傳統中的某些觀念。後者則作為「護教」書，力圖辨清天主教並非「邪教」，其中對靈魂論思想的論證，既有繼承自耶穌會士的部分，也有自己創造性的闡述。對這兩個文本的分析，有助於我們了解西方靈魂論在朝鮮朝後期的傳播與影響，也對於我們當下關於跨文化對話的探討，具有一定的意義。

This paper investigates the understanding and attitude in regards to the Western theory of the soul in Sŏngho School through two works, Shin Hu-tam’s Xixue Bian and Jeong Ha-sang’s Shang Zaixiangshu. The former was very critical to the theory of the soul, but still within the scope of reason and academic theory, and also deepening the understanding of his own culture through inter-cultural dialogue. The latter was an apologetic writing and trying to clarify the Catholic faith; not only did it inherit the Jesuits’ ideas, but also had its own innovations. Analyzing both works not only helps us to understand the spread and influence of the theory of the soul during the Chosǒn dynasty, but also has a certain significance to enlighten us on the topics of inter-cultural dialogue.