《太微仙君功過格》以《周易》「積善餘慶，積不善餘殃」的觀念作為基礎，去制定「功格」與「過律」，強調「積善成福、積惡成禍」的報應意識，認為人的福禍就在善惡之地，若能去惡揚善，天神就能給以幸福吉祥，所以主張了一套「福德合一」的神仙報應學說。同時它在戒條格律當中融攝儒家的倫理道德以及民眾普遍信仰的行為規範，形成特殊的修行方式及思維特點，這對於作為現存最早的《功過格》而言，其思想淵源、善惡領域、報應理論、與儒家的文化差異等這些問題就顯得十分重要， 因此本文就這幾個方向作一番探析。 The Tai-uei Xien qun’s diagram of merit and sin sets up the tenets of good and evil. It based on the concept “one good return deserves another”, and considers that mankind’s fortune and mishaps are because of their good and evil deeds. Therefore, if people could give up the wickedness and praise the righteousness, God would bestow auspiciousness upon them, and this is the reason that the Tai-uei Xien qun’s diagram held the theory of “uniting fortune and virtue as the retribution of good and evil.” In the same time, Tai-uei Xien qun’s diagram of merit and sin integrates Confucian’s moral principles and widespread-faith in the society into its doctrines, and make those doctrines become distinctive ways of self-cultivation and thinking; this is significant to the diagram as being the earliest “diagram of merit and sins,” especially on the aspects of its ideology origin, retribution theory, concept of good and evil and the cultural differences between it and Confucian, and this essay aims to discuss these aforementioned subjects.
