Benevolence and Sympathy are two important concepts in Buddhism culture,and are regarded as the fundamental principle both of Buddhism and the Taoist School.These two concepts are based on the theory of "dependent originations".With an explanation of this theory,the article discusses the significations,types,levels and key practical items of Benevolence and Sympathy,as well as the visualization and role determination of Amitabha,Avalokitesvara and Ksitigarbhain who help and rescue the world through their Benevolence and Sympathy. It also analyzes the inherent characters of the concepts of Benevolence and Sympathy, pointing out the thoughts about humanistic principle, altruism and equality embodied in the two concepts respectively similar with the popular humanism, collectivism and philanthropy. And at last, the article asserts that the concepts of Benevolence and Sympathy have the modem significations to enhance the human equality of the mass, help maintaining the peace of the world and advance the work of ecological balance.