The commodities economy was highly developed in Northern Song China. Emperor Zhenzong’s administration was moving toward the establishment of a new benevolent government. Zhiyuan 智圓 used the metaphor of a three-legged vessel to explain the relationship between Confucianism, Buddhism and Taoism, which could serve as the foundations of that benevolent government. Zhiyuan belonged to the Off-mountain sect of the Tiantai School. In order to respond to his times, he was willing to dialogue with Confucianism. Some scholars treat him as a synthesizer. However, we believe that the difference between Buddhism and Confucianism was quite clear to Zhiyuan. Nonetheless, his attitude was one of engaging in dialogue with Confucianism; specifically, he sometimes employed Confucian resources and principles as a “methodology,” but ultimately, his thinking was Buddhist.