慈航法師認為「三皈」、「五戒」、「十善」、「四攝」與「六度」是人生在世的生活準則，如能確實遵守這些項目，在實踐、待人上，皆能無所偏差，做出正確、應然的行為。其倫理觀將個人的修行，與生活、社會等項目關聯在一起，尤其社會化這部份，是慈航法師特別重視的觀念。慈航法師藉由「究竟」與「方便」的架構，結合個人的倫理標準、要求、原則，與社會現實的考慮，這是一般在講述佛法修行的道理時，較為罕見的說法。本文將從《菩提心影》中，建構其倫理學的系統與理路，期能有助於理解慈航法師的主張。

Master Tz’u-Hang believes that The Three Refuges, The Five Commandments, The Ten Positive Actions, The Four All-Embracing Virtues and The Six Paramitas are the living criteria of people. If these principles are strictly complied with, there will be no deviation in the way one gets along with people in practice and accurate and expected behaviors will be performed. His ethics associates personal practice with living and social items, especially the social aspect, to which Master Tz’u-Hang pays special attention. Master Tz’u-Hang builds the structure of Absolute and Expediency combining with his personal ethical standards, requirements and principles, and his consideration of social reality, which is a rare statement of explaining the principles of Buddhist practice. This article constructs the system and logic of his ethics by virtue of Bodhi Citta in hope that it will help to understand Master Tz’u-Hang’s proposition.