《大乘起信論》的慷慨倫理具有理論和實踐的雙重特色。在理論層面，一元或同一的本體為它提供了本體論基礎。在實踐層面，通過各種各樣的佈施，特別是無畏施，使眾生覺悟成佛。但是，《大乘起信論》這種一元論預設了一心作為終極真實，認為一切眾生皆與一心同一。這個同一弱化了差異性和多樣性的本體論基礎，以及對多元和差異的倫理尊重。因為只有考慮到眾生的多樣性和差異性，才能真正生起對多元他者本體論的倫理尊重。因此，佛教要與時俱進，必須在覺悟「一心之終極真實」和承認多元差異的倫理之間作一批判性反思：是倫理高於覺悟，還是覺悟高於倫理。職此原因，我非常欣賞淨土宗將眾生迴向置於首要地位。它的往相迴向，將自己的往世和現世功德施與眾生，以求共同往生淨土。它的返相迴向，自身雖已生在淨土，出於對眾生的慈悲，誓願重回塵世，拯救眾生。這樣，儘管在整個佛教傳統中，覺悟仍然是至關重要的地位，但是，在淨土宗中，倫理關懷卻被置於首位，不再僅僅是追求覺悟的方便法門。

As we can see from The Awakening of Faith, the ethics of generosity in Chinese Mahayana Buddhism has both a theoretical and practical aspect. On the theoretical level, the ontology of Oneness or Sameness lays the foundation for this Buddhist ethics. On the practical level, there are various practices of gift, among which I perceive the gift of no fear as the gift that allows sentient beings to be Buddha. However, according to my critical analysis, we can still question the monist ontological foundation of this ethics of generosity. This concerns the problem of the ontological presupposition of One Mind as the ultimate reality, which takes all sentient beings as belonging with sameness to the One Mind. It is possible that this presupposition might weaken the ontological status of, and the ethical respect for, difference and diversity. It would be more ethical to respect the ontological status of many others, with their difference and diversity, as crucial to the relation among sentient beings. As I see it, in today’s world, ethics should be considered as the first philosophy, not merely as an instrument for enlightenment; and Buddhism should engage in some critical self-reflection on this philosophical issue, whether ethics takes priority over enlightenment or enlightenment takes priority over ethics. For this reason, I fully appreciate that, in Pure Land Buddhism, the zhongsheng huixiang (眾生迴向) is given first priority, not only in the wangxiang huixiang (往相迴向) that gives one’s merit in the past and present to all sentient beings for communal rebirth in the Pure Land, but also in the fanxiang huixiang (返相迴向) (the returning back from Pure Land), by which one returns from the Pure Land back to this world through compassion for all suffering sentient beings. Here ethical concern is admirably put to the forefront, rather than merely having the status of an expedient measure for obtaining enlightenment, although I fully understand that in Buddhism in general, enlightenment is always crucial.