本文從阿難求度女眾的歷史記載，試著從教制與教理之間的辯證，進行初步的倫理反思，主張教制與教理間若存在張力時，應以「緣起」等根本教理為優位來抉擇審視之。首先認為佛陀剃度女眾未必關乎阿難請求，佛法真理的普遍性和必然性，無關乎特定個人的意向立場；其次指出「平等」是佛教的基本價值，緣起正見作為佛法的核心教導，其本身已蘊含平等深意；第三以「八敬法」為例說明臺灣在佛門兩性平等上的回應與作為，包括「存而不論」、「以德服眾」、「據理力爭」、「返求於心」、「中道平衡」等；第四緣於臺灣佛教性別平等意識的深化暨「八敬法」掙脫，開創舉世矚目的比丘尼經驗；最後寄語佛門兩性平權的落實，以因應佛法真義及時代潮流，重省「二諦」之義理啟發，依著佛法的正知正見和無畏精神，接續阿難求度女眾的第一役，實現性別之間和合平等。

This article attempts a preliminary ethical reflection based on the historical records of Ananda requesting ordination for women, distinguishing between institutional rules and Dharma teachings. It advocates that if there is tension between the institutional system and the Dharma teachings, then basic teachings, such as Dependent Origination, should be taken in priority for making an evaluation and review. Firstly, it argues that the Buddha’s ordination of women was not necessarily due to Ananda’s request, as the universality and inevitability of the Buddha’s truth are independent of any individual’s stance. Secondly, it points out that equality is a fundamental value in Buddhism, and the core teaching of Dependent Origination itself embodies the profound meaning of equality. Thirdly, it uses the "Law of Eight Respects" (aṭṭha garudhamma) as an example to illustrate Taiwanese Buddhist leaders’ response and actions towards gender equality in Buddhism. Fourthly, due to the deepening awareness of gender equality in Taiwanese Buddhism and the emancipation from the "Law of Eight Respects," a remarkable experience of bhikkhuni ordination that has attracted worldwide attention has been created. Finally, the implementation of gender equality in Buddhism is prospected. In returning to the true meaning of Buddhism and responding to the trends of the times, we should reexamine the implications and inspiration of the "Two Truths" and follow the right understanding, right view, and fearless spirit of Buddhism to continue Ananda’s first battle in seeking to support women, achieving truly harmony and equality between genders.