一貫道已成當代的顯學，雖其學術研究成果尚不豐富，但其參與各種社會活動卻相當活躍，而信徒人數也佔臺灣人口相當高的比率。其在臺灣的發展，從早年政府、社會各方的打壓，而至登記為合法宗教並向海外傳播，至今在國內外蓬勃發展，秉持的是什麼樣的修行觀？宗教實踐的內涵為何？兩者的關聯性如何？這些都是本論文要探討的問題。 　　本論文採取的研究方法包括文本分析、田野調查與問卷調查。先從《皇 訓子十誡》訓文本中提出一貫道的修行觀，並從中歸納一貫道信仰的核心價值為無生老 的概念，由此概念才能推展出其他的修行觀。再從田野調查中觀察一貫道的宗教實踐，分為宗教儀式、個人修辦與社會公益三類。最後則以問卷調查分析的方式來探討修行觀與宗教實踐的關聯性，從寶光崇正道場中對特定族群做不分年齡、性別、學歷的抽樣調查，分析結果發現，宗教實踐確實和修行觀有所關聯，而影響最多的選項為「行功了愿」的修行觀，這也和研究觀察的發現相符，但其內在的觀念仍是無生老 。

宗教倫理即是以宗教信仰為核心而建構的倫理道德體系。一貫道信仰中，道親往生後，家屬處於不穩定狀態，宗教倫理能提供死者一個終極關懷，即是回歸理天的彼岸世界。對家屬而言，一貫道道場倫理給予物質與精神面的支助，強化此岸世界的倫理關係，人與人與間更緊密的連結起來。 本論文從一貫道內部經典與外界研究的文獻整理，來分析有關宗教儀禮的教義與實踐，另外，從各組線的訪問與田野調查比較其奠禮的發展過程與理念基礎。此研究首先探討一貫道教義的基本觀念，再對應理天倫理與道場倫理的互動關係，然後對奠禮儀式的人事安排、流程與意涵加以剖析，最後與民間奠禮做一比較，可觀察一貫道禮儀在禮俗上，經過吸收與轉化後對社會的貢獻程度。總結，一貫道奠禮可以說明宗教倫理對失序的家庭倫理有支持、整合的功效。 / Religious ethic is constituted as a frame of moral philosophy that centered by religious beliefs. In the beliefs of I-Kuan Tao, Tao members’ death lead their families fall into a instable status; therefore, religious ethic is seeking to a situation of providing flatliner a ultimate concern, which means after death, the spirit will go back to “Li Tian” - Heaven. For those Tao members who face their families’ death, Tao ethic could offer the support not only on substance but also spirit side, so it improves the ethical relationship in the shore world, and link up all people more closer. This thesis was done via researching from inside scripture of I-Kuan Tao and outside studies from relative scholars to analyze about creed and practice of religious ritual. In addition, the thesis was also completed by doing interview and fieldwork of other branch of I-Kuan Tao on the development of the laying ceremony. The thesis started with the basic concept of I-Kuan Tao’s dogma, and then correspond the interactive relation between Heaven ethic and temple ethic. Subsequently analyze the ritual of laying ceremony of personnel arrangement and procedure and significance. Finally the thesis show the comparison of I-Kuan Tao laying ceremony and folk type to show I-Kuan Tao’s way has contributed to the society. In conclusion, I-Kuan Tao’s laying ceremony can interpret that religious ethic the function of supporting and integration for the domestic disorder.