這篇論文以：簡政珍〈浮生〉、洛夫〈天葬〉、葉維廉〈向肉身辭別〉、涂耀昌〈先發球員〉等四首詩例，探索其「死亡觀照」的生命態度——（一）生寄死歸：我們當下的此在本身，應該被視為一種暫時給出的花盆。如果此在是一種花盆：那麼死亡就是花盆破掉了，泥土掉落大地，人返回了大地；那個時候，人的形體也破掉了。（二）生死流轉：佛教從死後有生，了解到生前有死，一直是生死死生的無限延續。生了會死，而死了並不等於沒有，死了還是要生的。（三）生死如一：宇宙一切事物的自然現象，都是相對的關係。生與死，就像是日和夜的變化一樣，所以生固然不足以為喜，死當然也不足以為悲。從一的本體來考察，生是萬物之一體，死也還是與萬物一體，有何區別呢？（四）死亡的悲劇喜感：以舉重若輕、濃墨淡描的詩藝，一笑置之於人生的無常與缺陷。這恰如莎士比亞的悲劇，總在極悲慟的情節當下，猛然穿插一段喜劇，讓主角在緊要關頭自我解嘲與調侃。

This paper aims to probe contemporary poets’ attitudes toward death through analyzing these four poems—“Floating life” by Chien Chang-chen, “Heavenly Funeral” by Jo-fu, “Farewell to Body” by Yeh Wei-lien, and “Starting players” by Tu Yao-chang. Four typical types of philosophical attitudes are listed as follows: The first type is “Life as Lodging in the Universe and Death as Returning to the Universe.” That our bodies are breathing altogether with thoughtful mind could be regarded as an interesting metaphor—a sound flowerpot temporarily placed in the universe. If the moment when we are living were a flowerpot, a broken flowerpot could be looked upon as death. The flowerpot broke, and the soil dropped down on the ground. Once we people returned to the ground, becoming one part of the universe, our physical shapes would be broken. Life-and-death cycle is the second type. Buddhism indicates that death precedes life. Also, life is prior to death. The cycle, life-death-death-life, repeats itself forever and ever. People will die some day but death is never naught. Above all, life will be reproduced after death. Next, death and life should be a unity. Natural phenomena in this universe exist a contrastive relationship. Life versus death is similar to the shift between day and night. Therefore, we do not need to keep a joyful heart when we are living; likewise, it is not necessary for us to keep a sorrowful heart toward death. Life and death are a unity in the universe. Life is one part of the universe, and so death is. There is no differentiation between life and death. The last part concerns comedy elements in the tragedy. Smile the impermanence and flaw in the life. Also, in these poems, complicated affection is penned by simple words. Like Shakespearean tragedy, an episode of comedy is always abruptly inserted into the emotional and sorrowful plots. This arrangement allows the leading character to self-ridicule at the crucial moment.