Abstract: There are four features in metaphysics of morals proposed by Mu Zongsan:putting forward the proposition of " knowing your body will make you intellectual" and thus points out that the "necessity" of moral subjects should be transformed into "intellectual subjects";using the structure of "one mind,two doors" to ascertain boundless wisdom and stress the advance of morality;emphasizing the connection between human and God and thus connect the phenomenal world and value world;making sure that metaphysics of morals are both "perfect good" and "good instruction" to present the possibility of "combination of moral and blessing".We can tell Mu Zongsan's theory has surpassing qualities than that of Kant.Moreover,Mu Zongsan also theoretically answered the unification of "co-existence" of two layers.

Key words: Mu Zongsan, the metaphysics of morals, feature, Kant