This study investigated the reincarnation concept, retribution concept, hell concept, and ghosts & gods concept in Buddhist ideas and 《Jade Record》. Chapter 1 Introduction describes the research motivation and methods, as well as the research results of past studies. Chapter 2 mentions that the bureaucracy and framework of Ten Kings of Hell Palaces both are originated from 《Jade Record》. This study particularly cites the stories in Collection of Modern Karma of 《Jade Record》 for investigation and research. For example, in Chapter 3, “Karma Stone of Past Lives” is discussed for reincarnation concept, “Perception of Kshitigarbha, Chi-er Hsu” is discussed for retribution concept, “Avenger of Bull Spirit and Soul Saving by Dharma” is discussed for hell concept, and “Sau-hwa Chu’s Reincarnation” is discussed for ghosts & gods concept. The comparison between Buddhist karma ideas in Chapter 3 and Karma ideas in 《Jade Record》 in Chapter 4 is made in Chapter 5. Kṣitigarbha-bodhisattva-pūrva-praṇidhāna Sūtra and Wenchang Wang’s Dan Gui Ji are used to verify and strengthen the persuasive effect of story content to enable general readers, students and examinees in particular, to perceive the purposes of Jade Record, which is also the one of the motivation of this study. Chapter 6 Value of Karma in 《Jade Record》in the Times discusses how to deal with the difficulties in teaching current children and how to show compassion for others and even open another window for others, which is also a very important issue. Chapter 6.4 discusses the development of sub-consciousness and artificial intelligence, which are unexpected harvests at school. Hopefully, any high-tech product is integrated with exhaustive moral concepts to enable the glory of humanity to shine on every corner of the world.
