At the end of 1923, Wang Guowei presented"Draft of a Commentary on Politics and Learning"to Puyi, in which he argued that ever since the"three generations"China has only one"Tao":"cultivate yourself, regulate your family, rule your country wisely, and lead the world to peace. "However, after commercialization with Western powers, Western learning and political books had entered China and since then the"Tao"became two. In fact, since the Tang Dynasty, Nestorianism, a sect of Catholicism imported into China, has called itself"Tao. "The term was used intermittently until the end of the Ming Dynasty and the beginning of the Qing Dynasty. Only after Emperor Yongzheng banned Catholicism was it called heresy. However both, Catholicism and Protestantism spread in China after the Opium War were called"Tao"again, which had almost become general knowledge among the intelligentsia in Wang Guowei's era. However, the"Tao"in Wang Guowei's commentary does not include Christianity. In his view, religion originated from the opposition between good and evil in human nature, and there is no divine creation of religion. He questioned whether the Buddha and Jesus themselves were saved. He also believed that the timing of the introduction of Catholicism into China was not right, and it was too different from traditional Chinese culture. Even if it was introduced temporarily, it was difficult to maintain its influence. However, from the perspective of functionalism, he believed that religion was a kind of"art"that offered consolation to people in lower society, and that was all. But such recognition did not prevent him from rejoicing that his children could attend Christian schools, which, like many intellectuals, showed that on the one hand he rejected Christianity as the core value of Western civilization from the level of"Tao. "On the other hand, he did not reject other aspects of Western civilization, such as its advanced educational system