The holy truth and the worldly truth and non-duality of the direct reward and the circumstantial reward are important theories in Buddhism. Ma Yifu uses the theory about the holy truth and the worldly truth to develop Confucian philosophical connotation by elaborating morality and happiness of Mencius and the Doctrine of Mean and Shang Shu. He points out that morality acts as the holy truth and happiness acts as the worldly truth, morality and happiness is different. Morality is the base of happiness, and having morality is called happiness, morality and happiness is in harmony. From the perspective of non-duality of the direct reward and the circumstantial reward, morality is the form of showing the mind, happiness is the enjoying of the mind, morality acts as the direct reward, happiness acts as the circumstantial reward, the direct reward and the circumstantial reward belonging to the mind are non -duality, so morality and happiness belonging to the mind are non -duality. Ma Yifu gives a perfect interpretation on the relationship between morality and happiness, his interpretation conforms well to the spirit of Confucianism and Buddhism, and implements his academic purpose of enlightening noumenon through practicing.