「唐太宗入冥事」於唐代有以文人的視角記敘，如筆記小說，唐．張鷟《朝野僉載》「太宗入冥事」；有經民間藝人講唱而流傳，再由後人加以記載，如敦煌本S.2630《唐太宗入冥記》，故事情節由簡而繁，以不同的視角對太宗入冥事的描述，可一窺當時朝野、民間對太宗的評騭。本文以內容較豐，流傳較廣的敦煌本S.2630《唐太宗入冥記》作為主要考察對象，將其分為「入冥」、「冥界」、「還陽」三個階段，透過「唐太宗入冥事」與「唐代入冥故事」的情節對照，進而瞭解彼此間的共時性互動。以帝王作為入冥者，有其特殊意涵，如社會權力結構及倫理中的君臣觀。在情節發展上雖有異於一般入冥者，但比對後發現「唐代入冥」在情節發展上有一定的套式，情節內涵則反映了民眾對於幽晦不明的冥間的想像及對死而復生的渴望。 “Taizong Entering the Underground World” was Narrated from the Perspective of Literati in Tang Dynasty, such as a note novel, Zhang Zhuo “Chao Ye Qian Zai”: Taizong Entering the Underground World. In Dunhuang S.2630, “Taizong Entering the Underground World ” was circulated and recorded by the folk artists. The story goes from simple to complex and describes entering the underground world from different perspectives. We can peep the criticisms of Taizong by the court and the people at that time. This article focuses on Dunhuang S.2630, “Taizong Entering the Underground World”, which is rich in content and widely circulated. It was divided into three stages: entering the underworld, in the underworld, and returning to life＂. Through the comparison of “Taizong Entering the Underground World” and “Tang dynasty entering underground world”, we can understand the synchronic interaction between each other. Taking the emperor as the one who entering the hell has its special meanings, such as the structure of social power and the view of monarchs in ethics. Although the former is different from the latter in plot development, there is a certain pattern in between after comparison. The significance of plot reflects people's imagination of hell and the desire for reviving.
