英文摘要:The significant point of the thesis is centered around investigating the relationship between Bodhisattva Kuan Yin and Matsu. In the world of deities, both of them have multi-roles and share many similarities. However, from the viewpoint of their spiritual deliverance and teachings, both can be seen as one. This testifies that Chinese and Indian worship deities due to the need of their personalities. Nevertheless, the beginning, evolution, rationality, historical and spiritual development of Bodhisattva Kuan Yin and Matsu may differ from each other. The first part of the thesis expounded on characteristics influenced from human nature, culture, geographic and modern times, followed by an in-depth analytical understanding on inner belief with ‘similarities and distinctions’. From moral value and practice, sacredness and spiritual belief perspective, comparative study, cultural inter-relationship, and lastly, the thesis embraced the significant value of teaching in ‘wisdom and compassion’ as an overall research writing and study. The thesis comprised six chapters: Chapter 1 is about the spread of deities. Chapter 2 is about the forming of belief: it summarizes particularly on Bodhisattva Kuan Yin and Matsu in early stages, geographic environment, evolution and developmental system of thoughts. Chapter 3 is about moral teachings and the path: it particularly focuses on enlightenment, not only confined to ‘filial piety’ but also adhered to life in celibacy, different school of teachings, commitment to moral and deeds, compassion and appreciative joy towards mankind, in which the qualities embodiment of the deities are being worshipped upon. Chapter 4 is about the miraculous phenomena: the spread of the teachings to mankind leads to a rise in the ceremonial value, monasteries and miracles, which is also known as ‘Deities of the Orient’. Chapter 5 is about the comparison of the deities: the presence of similarities and distinction of the two deities are adapted to multi-cultural needs and meritorious. Chapter 6 is about the summing-up of all the qualities and briefly highlighting the accumulation of wholesome and merits of the teachings of Bodhisattva Kuan Yin and Matsu. The comparative study from the school of teachings of the 2 deities and it analyzes the similarities and distinctions as well as the influence; witness the spiritual belief has direct relationship from the culture and vice versa. By understanding the relationship of the spiritual belief and its culture, this helps us achieve the in-depth understanding of any questions and a clear distinction of the 2 deities instead of the analysis of single aspect. The two deities represent ‘compassion’ and alleviation of sufferings to this world. Both of their teachings, ‘respect of human life’, the school of the teachings and message bring towards ‘caring for the human beings’. Also the teaching of the two deities on moral path, representation, spiritual teachings, etc., has a touch of ‘modern times’ and allows believers to adopt the teachings, and see them as a model from their teachings and apply the teachings to life. From the perspective of distinction, the differentiation may as well lies in the methodology of the teachings it delivers, but the end results show the similarities that the teaching of compassion is intact from both deities, the analysis on the approach of the 2 deities in saving the human beings, is the center point in the writing of the thesis. With the main objective to explain the similarities of their qualities as well as their distinctions, this would allow mankind and believers to have a clear understanding of the greatness of the two deities. Appreciation to their ‘compassion’ and ‘saving of human beings’ from suffering as embraced by the 2 deities, this wholesome and meritorious spirit is worth learning. The similarities of the 2 deities, in broadening of the spiritual teaching, with very little in distinction, living in harmony, enrich in spiritual teachings and mutual acceptance, is their common similarities as foundation, while their distinctions to bare small. The similarities as ‘root’, while distinction as ‘leaf’, the harmony of the two leads to blossoming of the spiritual and moral flowers, fresh and beautiful.