The main purpose of this article is to explore Master Yin-shun’s ethical judgment between Śrāvaka and Bodhisattva practices. The article points out that although Master Yin-shun admired the extensive bodhisattva practices and criticizes the Śrāvaka, it does not mean that Master Yin-shun completely devalued the Śrāvaka. On the contrary, he approved the ethical value of moral self-transformation of Śrāvaka. In addition, this article has an idea about that Master Yin-shun’s ethical and value judgement for Śrāvaka and Bodhisattva practices are similar to contemporary Buddhist ethics discussions, but there are also differences, which cannot be regarded as equal. This article points out that when the method of analogy or exegesis makes Buddhist virtues rich in discussion and has multiple openness and modernity, one must also pay attention to the particularities of Buddhism virtues. Based on such considerations, this article attempts to use the implication of “ four tenets (siddhanta) ” to make a conclusion for Master Yin-shun's ethical judgement and fundamental principle of philosophy on Śrāvaka and Bodhisattva practices.