Abstract: From the perspective of value, the debate of heaven and human involves both the being of human itself and the relation between human beings and objects. Concerning the being of human, Confucianism focuses on transforming innate nature into virtue, while Daoism aims at maintaining and returning to innate nature. Both of them have their own insights and blind points. It would be reasonable to overcome the confrontation and separation between innate nature and virtue, which implies that we shall confirm the nature of human beings and simultaneously avoid the formalization and externalization of social norms. Regarding the relation between human beings and objects, we need to realize overcoming at three levels today: First, overcome the pre-modern perspective, which adheres to the primitive unity of heaven and human; second, discard the biased modern perspective so as to overcome the abstract separation of heaven and human; third, overcome the post-modern perspective so as to re-establish the unity of heaven and human in an advanced historical stage with fully developed interaction of heaven and human. Through seeing and treating the relation between heaven and human from the aspect of historism, we value the unity of the principle of humanism and the principle of nature.