For a very long time, religion has great a influence on the development of human society. When the society environment changes, it can make a marked effect and becomes the basis of moral and culture of the new society. By the economic development,Taiwan society changed from the agricultural society to the industrial and business society. It makes traditional moral and culture unsuitable for use, and can''t act as the basis of improving the moral and culture. Recent years, Taiwan''s religious activities are vigorous. Religious organizationd play increasing important roles on the development of society, they have great influences gradually on the charity, medical treatment, environment protection, eduaction and culture. Many religious organizations adjust the service mode to the change of the social environment toattract customers to accept the religious service. Of all religious organizations, Tzu Chi Foundation uses engaging the activities of social public good as a call of religious service, and gets the public approval. Therefore, the study try to find the interest of the religous service of Tzu Chi by the pespective of the service involvement, and hope to be the references of the religious service management. The study worked by the literature analysis, interviews and participant observation, and develops the propositions about the religious service. Finally, the imolication on the religious service management are also discussed.
