臺灣目前共有七家宗教頻道，而慈濟所屬的大愛電視，自1998年成立後，透過衛星播出，遍及全球，現已成為全球華人世界第二大電視臺（僅次於大陸中央電視臺）。不過到底是宗教臺？或是公益頻道？證嚴法師言明大愛電視不是以宗教立場為出發點的電視媒體經營。因為在她的解讀中，每個人都須要有宗教的依靠；「宗」是生活的宗旨，「教」是生活的教育。慈濟號稱有五百萬以上的會員，志業範圍遍及全世界近50個國家，其組織與義工型態發展，點點滴滴都在累積社會信任的資本。 大愛電視有四套關於證嚴法師的節目，本研究以即時性最強，且兼具紀實教育功能的《人間菩提》節目收視作為研究對象；運用接收分析理論，採取質化方法研究，先抽選《人間菩提》兩集主題進行分析；接著以深度訪談方式，訪問八位觀眾。這些觀眾對慈濟事務，有高涉入和低涉入的差異；觀看節目也有高收視和低收視之不同，藉以瞭解不同背景的觀眾如何透過《人間菩提》這樣的節目，去建構日常生活中對社會真實的解讀與詮釋；並瞭解當觀看《人間菩提》節目，出現感動反應後，如何產生收視之後續行動。 本研究發現，《人間菩提》節目對觀眾而言，確實具有其宗教價值與行善助人雙重元素，但不會讓觀眾認為它是傳統印象中的宗教節目，反倒能連結至受眾個人的情感與生活體驗，帶動出一股慈善力量的動能。 / In Taiwan, there are seven local religious channels, DaAi TV is owned by the Tzuchi Foundation. DaAi TV was established in 1998. Through satellite broadcasting, it has already become the second largest television station among the global Chinese population. (next to the Central Committee Television in the mainland China). The Tzu Chi Foundation is a volunteer-based, nonprofit, spiritual and welfare organization that was founded in 1966 by Dharma Master Cheng Yen. For over 40 years, the Foundation has been contributing to improved social and community services, medical care, education, and humanism in Taiwan. Tzu Chi is an international organization with over 5 million supporters. Today, Master Cheng Yen's influence on the world is revealed through inspiring stories. There are four different programs about Master Cheng Yen on DaAi TV. The change Cheng Yen attempts to initiate in society begins with the individual. Among the four programs, the content of “Life Wisdom" is the most direct. Master Cheng Yen provides “living wisdom" daily for 12 minutes. The wisdom is a record of actual events and it is updated daily. This research adopts reception analysis, thorough interviews to understand how the audience watches this type of religious program. Further, it studies the manner in which the audience interprets the content and applies it in their daily lives, in order to construct a perspective of the real world. The present research also examines the reactions of the audience upon watching the program and the manner in which the act of watching Life Wisdom influences the larger community to work toward the betterment of society.