千年以來，梵（bráhman）的概念和意涵就一直是印度宗教和哲學討論的重心，也一直是印度教徒個人宗教追尋的目標，在印度教內，儘管各教派彼此之間常在學說論理、儀式行動、或者神祇崇拜上有著很大的差異，但吾人若細究其精神底蘊，會發現，這些教派往往都是殊途而同歸於對一個宇宙統一體，或者說一個唯一精神，也就是抽象來說—梵這個概念原則的追求，然後由此對梵的認同與追求，才再接續開展出印度宗教與哲學的另一重要課題—解脫（mokṣa）。然而在印度宗教哲學發展上，這樣一種對梵這個抽象概念的追求卻似乎是一種人們對自然萬物、宇宙萬象抽象深思反省下的思想結晶，而與印度早期吠陀宗教中的那種向諸神獻祭，以求現世回報的宗教活動不同，因此這其中是否有發展上的關連，抑或兩者是各自獨立、甚至彼此競爭的發展？ 在本論文中，筆者即試圖從儀式活動和神觀等方面，從歷史的縱度論述梵這個抽象概念其實原本即是源於吠陀宗教那種嚴格、繁瑣的獻祭儀式中。筆者認為，尤其在吠陀宗教由do ut des（我付出，為的是你付出）這一種獻祭理念轉型成do ut possis dare（我付出，所以你才有能力付出）這一種獻祭理念之後，在do ut possis dare這一種獻祭理念影響下，吠陀宗教更是從神觀和儀式活動等各方面，積極開展出梵這個抽象概念來。 / For thousands of years, the meaning of the word bráhman has been the heart of the discussion in Indian religion and philosophy. It also has been the ultimate concern of a Hinduist. Although there are always variations in theories, rituals and idols among different Hinduism sects, we found that when we carefully review the spirit of these variations, they are all related to the quest for the absolute essence of the universe. Further, bráhman is indeed the abstraction of it. Based on the recognition of bráhman and the chase of it, another significant subject of Indian religion and philosophy had developed, named liberation (mokṣa). In the history of Indian religion and philosophy, the will of seeking for the abstraction bráhman seems to result from human’s deep reflection on the universe. Nevertheless, the result of this reflection is totally different from the sacrifice for gods existing in earlier vedic period. Therefore, it is doubtful if bráhman comes from vedic sacrifice or if bráhman and vedic sacrifice develop separately and even compete with each other? In this paper, I want to state that according to the idea of ritual and god, the abstraction bráhman definitely develops from the complicated ritual process in vedic religion. I assume that after the vedic sacrificial idea transfers from do ut des to do ut possis dare, and then this do ut possis dare idea influenced the development of abstraction bráhman.