曾景來(1902-1977)的宗教研究帶有強烈批判性格，並有唯心論、實證主義等特徵，這主要源自其日本教育之影響。他主張兩種佛陀觀，區分出歷史的人格佛與理想的非人格佛，並以唯心論解釋佛性問題，認為萬物同歸於宇宙的大靈，因此眾生本來即佛。此般兼融早期佛教與大乘佛學之論述，明顯承自其師忽滑谷快天 (1867-1934)「佛陀人類論」及「宇宙的大精神」之主張。此外，根據曾景來《臺灣宗教と迷信陋習》（ 1938）一書，可發現曾 景來的研究方法與井上圓了（ 1858-1919）的《妖怪學講義》 1896）頗有雷同，皆根據破除迷信的立場，將妖怪起源歸結為迷誤，研究分類亦有重合。然而，曾景來著重於批判臺灣民間宗教缺乏超越性面向，而不如井上承認妖怪亦具正面價值。曾景來的宗教思想主要汲取自日本佛學教育，使其回臺後積極進行宗教批判，於臺灣佛學發展史上極具意義。 Zeng Jinglai (1902-1977) was known for his critical and idealistic approach to religious studies, influenced by his education in Japan. He advocated for two perspectives on Buddha, distinguishing between the historical personal Buddha and the ideal non-personal Buddha. Zeng explained the concept of Buddha nature using idealism, asserting that all things belong to the great spirit of the universe, and thus all living beings are originally Buddhas. This discourse, which blends Early Buddhism and Mahāyāna Buddhism, is clearly influenced by his teacher Kaiten Nukariya (1867-1934), who proposed the "theory of Buddha is human" and the concept of "the great spirit of the universe." Zeng's research methods, as seen in his work Taiwan Religion and Superstition, are similar to Enryo Inoue's (1858-1919) Lectures on Mystery Studies (1896), in that both break superstitions and attribute the origin of monsters to misunderstanding. Their research classifications also overlap. However, Zeng focused on criticizing the lack of transcendent aspects of folk religions in Taiwan, while Inoue acknowledged the positive values of monsters. Zeng Jinglai's religious thoughts were mainly derived from the Japanese Buddhist education, which prompted him to actively engage in religious criticism upon returning to Taiwan. His contributions have been significant in the development of Taiwanese Buddhism.
