本文通過彌陀本願之分析與詮釋，指出阿彌陀佛四十八大願，從靜態平鋪的，固然可說是利他之下化眾生，與上求佛道之願成佛身、佛國淨土等兩個向度。若從動態的實踐方法來說，此自利利他之開展實即顯出一理想、信仰與實踐之的理論系統。此一系統相，通過彰顯出生佛於受用上的真實平等，與利益增上了西方淨土行者之根器，和提供最極殊勝的修學境域等能增益菩提道業資具之果報為誘因。復以，聞阿彌陀佛名號，即能得到超越的方便救度法門，以利他方國土眾生實踐。藉此方便眾生「修因證果」，得到超越的解脫與拯救。換言之，本文研究成果所呈顯的是，彌陀本願實為一套體系圓滿的實踐修行理論。此體系乃是通過歐示、信仰與實踐所形構。信仰的對象乃是神聖啟示的內容。而歐示的真實性與神聖性，則通過信仰與實踐才能得其真實性與神聖性。實踐所揭示的即是啟示與信仰的內容，彼之體系才能使啟示與實踐的行為，才能使彌陀本願之理想與實踐得其統一。同時，也在實踐中，才能得其真實性。上述即是本研究，上述即是本研究得到的主要結論。

The author thinks the Amitabha 48 wishes has an advantage to the life of everything. These are 48 wishes can have two to degree of meaning. One is a benefit toward the degree the oneself and another is a benefit toward the degree all life. Benefit others and mean Amitabha can benefit all myriad living things. Means the Amitabha therefore becomes Buddha and achievement the pure land of Supreme Bliss. Depend on these two to degree and speech it, 48 wish greatly to can be divided into four layers totally. The first is the benefit pure land of the feeling myriad living things. The second is the myriad living things of the benefit another place world. The third is the majesty of the Amitabha national territory. The fourth is the main condition and next in importance condition born again the pure land.