In Zen, it is said that life equals death. According to Zen, life has death within itself such as the other side of the coin. In other words, the power of death leads life to the end of one’s life. Because we cannot live without going toward our death. And Wallace Stevens compared death to mother in his poetry. Because mother[death] is always waiting for her son when he[life] is out for a long time. Even more, Stevens said ‘death is mother of beauty’ in his “Sunday Morning”. Man is mortal, and everything is finite, therefore anything that exists is beautiful. And the living things alone can be deserved to die. Also in Zen, they say the visible and the invisible are one. Wallace Stevens emphasized that the visible is the equivalent of the invisible as well. By the theory of elementary particles, the quarks, as the ultimate particles of matter, have the electric force and spin, but they are invisible. In other words, matter[the visible] can be existed only by the working of quarks[the invisible]. And we can imagine the invisible world as the infinite. Therefore everything that exists belongs to the infinite. In conclusion, there are some common things between the poetry world of Wallace Stevens and Zen.