臺灣佛教的跨國發展在近十年受到矚目，本文比較三大佛教團體的跨國發展，然後聚焦慈濟，討論其所引發的宗教、全球化與臺灣跨國主義的議題探討。臺灣三大佛教團體—慈濟、佛光山、法鼓山—具有人間佛教、領導權、組織、與全球發展時機的相似處。但是，慈濟與其他兩者仍存在差別：領導者為在臺灣出家的比丘尼、各地分會以在家居士為主、發展策略強調世俗人道主義救援。慈濟、臺灣、全球化三者的交會在於：慈濟來自臺灣的後殖民多元佛教傳統，而慈濟的海外發展與臺灣人散居（diaspora）重疊，又彰顯了臺灣跨國主義。至此，何以稱慈濟全球發展為「超越」臺灣呢？基於作者在馬來西亞的田野研究，描述大馬慈濟發展，說明慈濟的海外發展與當地的宗教、種族、公民社會三角結構「榫接」（dovetailing）的過程：大馬慈濟由臺灣人建立，亦延續臺灣總會的方針。然而，一方面藉由當地既有的華人佛教網絡的社會資本，「鑲嵌」當地華人社群傳播；另一方面，以慈善工作為突破種族藩籬的利基，跳脫華人公民社會的界限。經由此「榫接」過程，「超越」臺灣。

The transnational development of Buddhist groups from Taiwan has received growing attention in recent decades. This paper begins with a brief summary of how the global expansion of the three major groups – Tzu Chi, Foguanshan (Buddha’s Light Mountain), and Fagushan (Dharma Drum Mountain) – are similar: as exemplary of “Humanistic Buddhism,” in leadership and organization, and in timing, scale, and ethnic constituency. Tzu Chi distinguishes itself from the other two groups in its leader’s Taiwan native background, its predominantly lay constituency, and its emphasis on a secular humanitarian mission. Tzu Chi emerged from postcolonial Taiwanese Buddhism, branched overseas through the Taiwanese diaspora, and, in so doing, highlighted Taiwanese transnationalism. As such, to what extent can we term Tzu Chi’s global expansion going “beyond” Taiwan? This paper attempts to answer the question by considering Tzu Chi overseas in a specific context. Drawing from my fieldwork in a polyethnic and Muslim-majority Malaysia, I argue that the development of Tzu Chi in Malaysia is a result of a “dovetailing” local tripartite of ethnicity, religion, and civic engagement: Despite the Taiwanese leadership, Tzu Chi-Malacca developed by embedding itself in the local Buddhism-based social capital, and, at the same time, escaping the boundaries of local Chinese civil society by cross-ethnic charity. In so dovetailing, Tzu Chi Malaysia is in the making of going “beyond” Taiwan.