這篇論文的主要面在於探討巴代耶對於獻祭的闡釋。巴代耶以獻祭的觀點，繼續承接尼采對於「上帝之死」的闡述。再者，巴代耶在黑格爾人學的基礎上展開他對於「人」的批判﹔以及針對涂爾幹的集體決定論和神聖與世俗的二分法重新檢討，對神聖與世俗的二分法發生之前有更為根本的認識論。 巴代耶認為獻祭經驗所帶出的異質性在於：獻祭不包含任何功利性，獻祭是要將獻祭即是要將死亡與生命帶入和諧之境，給予死亡生命的湧現，給予生命瞬間性以及令人感到未知的死亡的昏眩。在此生命與死亡交融為一，但同時死亡又是生命的象徵，指向無限的道路。

本論文研究的是巴塔耶的普遍經濟論，它主要分四部分來探討。它首先從時間的瞬間性和能量的耗費兩個原理出發來說明什麼是普遍經濟。接著說明的是聖世界與俗世界二分的原理，這又可分兩部分來討論。從勞動與消盡的第一組對立可以產生聖俗的區分判隼，一者是勞動的超越性世界，一者是獻祭暴力的內在性世界。從禁忌與越度的第二組對立可以導出聖俗的再次區分，一者是禁忌所管轄的俗世界，一者是人性逾越的歡慶狀態。此外，普遍經濟論可以充分說明各種笑的型態，最終導向對超越的虛無性的笑。最末，本論文從死亡共同體的角度提出一種普遍經濟的友情論。 / This study is to discuss the theory of general economy of Georges Bataille. The argument falls into four parts. First, it accounts for what general economy means by inspecting two principles: that of instant and that of expenditure. Next, the discussion goes to what separates the sacred from the profane world. On the one hand, the profane world is dominated by work and labor which make it transcendent while the sacred immanent world is liberated from within by the representation of sacrificial violence. On the other hand, while the taboo has a command of the profane, human beings achieve and celebrate their sovereignty by transgressing the interdiction. Then, the discussion shows that general economy can have sufficient and satisfactory explanation of the morphology of laughter. Finally, it proposes a new meaning of friendship from the economic view.

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.