College physical education is an important component of the higher education system and national health plans. Promoting the scientific and modern construction of the physical education teaching system in colleges and universities is conducive to enhancing the science and effectiveness of higher education. Aiming at the problems of single teaching methods and insufficient long-distance teaching ability in the current physical education teaching process of colleges and universities, based on virtual reality technology, this paper designs and proposes a college physical education virtual reality system consisting of the Internet of Things, cloud platform and mobile client. This system collects relevant data from the Internet of Things and interacts with the virtual reality scene in real time, rendering the scene through the cloud and experiencing virtual reality through the mobile terminal. After the requirements analysis and system framework design of the virtual reality system for physical education in colleges and universities, the system's main functions and data warehouse, software architecture design and system testing process were carried out. Through the analysis of specific trial cases and user feedback information of a college, it shows that the designed virtual reality system of college physical education has good application and promotion effect, and provides a scientific reference for deepening reform of college physical education Suggest. INDEX TERMS College physical education, Internet of Things, virtual reality, cloud platform.

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LANGUAGE NOTE | Document text in Chinese; abstract also in English. 道教以不老不死成仙為終極關懷。隨著科學發展和宗教互涉，部份道派已放棄今世肉體永活的基要信仰，轉而信奉輪迴轉世，但是道教生命觀仍然重視身體的保養和修煉，如何在古老成仙終極關懷和現代器官捐贈議題中取得平衡，需要重新詮釋教義。然而，道教教義縱向有時代轉變，橫向有派別不同，必須整體綜觀才能抽取其中必要而共通的元素，繼而以之思考器官捐贈的議題。因此，下文將梳理歷代道經文獻，應用宗教現象學的概念，系統分析主要道派對器官捐贈的可能態度及成因，並提出器官捐贈的教義現代詮釋以供參考：現今道教普遍依然相信人生是樂，追求延壽消災，正一道全真道等主要派別均信奉星斗信仰經典，因此其中《太上玄靈斗姆大聖元君本命延生心經》的身體觀可視為共通教義，它將輪迴主體定位於人體中心，按現代醫學大可定義為腦髓，活體或遺體器官捐贈， 因此均不會對捐贈者或受贈者的轉世投胎有負面影響。而且，道教善於向社會主流道德倫理價值觀屈服，現今維護人權和同理心均是全球主流道德倫理價值觀。活體器官捐贈可利益他人活命或有善功以助成仙，但也或會阻礙自身修行進程，如何抉擇應尊重個人的主動性意願。 The ultimate concern of the Daoist religion is becoming an immortal with eternal youth. Yet with the influence of modern scientific development and increasing interactions between different religions, some Daoist sects have given up the old doctrine of immortality and replaced it with the Buddhist tenet of reincarnation. Nevertheless, Daoism is facing a moral dilemma between its deeply held idea of the somatic cultivation of the body and the modern idea of organ donation. In this paper, the author interprets Daoist texts through the lens of phenomenology of religion and explores the possible reconciliation between traditional Daoist practice and the practice of organ donation. The paper shows that different Daoist sects hold different opinions, but that in general, Daoism grants agency regarding the decision to the individual practitioner.