乾隆仿养心殿而修建养性殿,其养性殿仙楼佛堂并非是为自己求得归政息养之处,而是他的养心、养性之处。本文根据清官档案所记和佛堂原状陈设,在搞清仙楼佛堂的来龙去脉的基础上,从养性殿仙楼佛堂里的乾隆御笔诗入手并与佛堂的供奉主题相结合,阐明乾隆所追求的人生最高境界是“心”与“性”的合一。这种境界使乾隆晚年沉迷于“勤政”与“息养”、“有为”与“无为”,“修行”与“成佛”,“内圣而外王”之中。 Emperor Qianlong imitate the heart temple and build nourishing temple, its nourishing Hall of Immortals temple is not for the rest of their own income and restitution, but his heart, nourishing place. Based on the etiquette of the Qing dynasty archives and the original state of the Buddhist temple, this essay starts with the Qianlong royal poem in the temple of the nostalgia temple and combines it with the worship theme of the temple, The pursuit of the highest state of life is the “heart” and “sex” unity. This kind of realm made Qianlong’s later years addicted to “diligent politics” and “interest raising”, “promising” and “inaction”, “practicing” and “becoming a Buddha,” and “inside and outside the king”.