Recently, the atmosphere of equality and mutual respect between religions is constructed on a dialogue platform for Christian and Daoism. Both of the two religios have aspirations for immortality: the former is on the basis of ethics with the dualcultivation of mind and body; the latter is on the basis of salvation and sanctifying the human nature. This article is based on the ideas of Master Eckhart and attempts to compare the concepts of immortality, ao theology and spiritual practices between Catholism and Taoism, point out the internal correspondence between them, tries to construct the religious dialogue for them and also provides some new ideas for the research on inculturation.