Peng Shaosheng who lived in Qianlong era was not only a famous Buddhist but also an outstanding philanthropist. He founded a compositive charity organization named Jing Qu Tang to help nearby pauperism. He also set up a familial estate to help poor member of his own family. All of his efforts promoted the blossom of Su Zhou's traditional charity greatly.The dissertation reveals that there were three factors urged Peng Shaosheng devoted himself into charity. Firstly, the south of Yangtze river has a good atmosphere of charity. Secondly, Peng family has a long-term tradition of charity. Thirdly, his behavior has a close contact with his especial thought that had introjected Buddhism, Confucianism and Taoism.His behavior and thought made a great influence on the follower. His influence made his posterity engage in charity. Finally, Peng family gained a lot of praise from government and local society. Even other families follow the example of Peng family. Above all, after the pioneer of charity organization which focus on widow only set up by Peng Shaosheng, imitated by other philanthropist rapidly, and spread all over.
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