本文以清初儒者許三禮的儒學思想為研究對象，探討他如何在與宋代程朱學對話的過程中，構築天人關係論述，並觀察他在擔任海寧知縣時，他對於天人關係的理解如何體現在治理實踐中。本文從許三禮反省宋代程朱學關於「天」與「鬼神」的觀點談起，嘗試為我們理解許三禮的思想提供一個較為廣闊的視角。許三禮設想一種以「天」為本的儒學，他相信此舉能使人們無論是在修養工夫與經世活動上，都能持以戒慎恐懼的態度，他也強調「天人感應」之理能夠作為檢驗自我是否恪盡職分的客觀標準。此外，在治理實踐上，許三禮以「顧諟天之明命」為綱領，強調「孝親」、「忠君」、「仁民」、「愛物」等責任，也為庶民百姓構想出有鬼神在上鑒察的日常生活禮儀，並在面對自然災害時，率領庶民百姓一同向「天」禱祈，強化「天」作為人們之大父母的觀念。許三禮的思想與實踐反映了他如何在三教交涉之氛圍下，厚實儒學的內涵與教化能力的努力。

This paper attempts to offer a broad-minded perspective on the philosophy of statecraft during the Ming-Qing transition. By investigating Xu Sanli’s thoughts on Confucianism in detail, it is found that he emphasizes the connection between Heaven-Man relations and governance. Particularly, his Heaven-Man discourse is further discussed to indicate that he advocates the dynamic role of Man in assisting with the nourishing activities of Heaven. Not only can his discourses become techniques for governance, but he also reflects on the content of Song-Ming Neo-Confucianism (理學), owing to their uniqueness. Xu San-li, therefore, can nowadays be classified as a thinker in the Ming-Qing history of thought.