「生命關懷」是大家耳熟能詳的詞彙，然目前學術界對於其意義的認識不夠深入，仍處於含渾籠統的境地。而在實務應用上，生命關懷亦僅限於殯葬生死構面，此又與宗教概念密不可分，實有深入探究彼此關聯之必要。故本文首先從文獻回顧歸納出生命關懷的研究課題包括「仁民愛物」、「醫療養生」、「修身養性」、「殯葬生死」，和「終極關懷」這五項，接著透過宗教法規與政策的視角分析，得出生命關懷的新課題有五：「多元主義」、「文化瞭解」、「倫理道德」、「宗教世俗化」與「宗教異化」；殯葬法規與政策的新生命關懷課題則有三：「心靈療癒」、「殯葬自主」與「殯葬禮義」。而此八項新發現的生命關懷課題，經過詮釋與比較，當可了解其與原本課題的相關性，並建構出生命關懷之概念內涵。

“Life Care” is a frequently heard term; however, at present, in terms of its meaning, the academic community has an insufficiently deep understanding, which is still mired in ambiguity. But in its practical applications, life care is limited to funerals and issues of life and death that are inextricably linked to religious ideas. Indeed, it is necessary to thoroughly explore their links to each other. First, through a literature review, this paper summarizes research topics concerning life care, which include universal benevolence, medical treatment and health preservation, self-cultivation, funerals, life and death perspectives, and end-of-life care. From there, through an analysis from the perspective of religious regulations and policies, we discover five new topics: pluralism, cultural understanding, ethics and virtues, religious secularization, and religious alienation. There are also three new life care topics concerning funeral regulations and policies: spiritual healing, funeral autonomy, and funeral rites and justice. After interpreting and comparing these eight newly discovered topics on life care, we can begin to understand their relevance to the original topic, and thereby better construct the concept of life care.