Michele Ruggieri, the first Jesuit who obtained the permission to live in China, introduced firstly the "Ten Commandments" in Chinese around 1582. To some degree, the "Ten Commandments" in Chinese affected intellectuals in Late Ming, and became a bridge between Eastern and Western dialogue, which started with Ruggieri. The "Ten Commandments" in Chinese showed Ruggieri's first attempt to express Catholicism in Chinese and his adoption of Confucian and Buddhist concepts. Analyzing Ruggieri's text not only will help us to examine how the Jesuits established the dialogue between East and West and how they tuned their accommodation strategy in Late Ming, but it will also enlighten us on the issues of cultural diversity and inter-religious dialogue.