本文擬探智顗「『觀』『心』」論；透過「觀」，以明「心」的本來面目，進而管窺心、佛、眾生何以「三無差別」。重心聚焦於：一、抉微智顗「心」的意涵，指出：智顗雖重在闡論慮知心，但積聚精要的清淨心、五臟之一的肉團心其實與慮知心「三一」「一三」，等一無別。又「心」、「意」、「識」未割裂，狹義皆聚焦於識陰中的第六識。二、探究「『觀』一念心」的意義，以及「觀」的主體、客體是什麼，以闡發一念心在觀法之下所呈顯的微妙處：在「觀心」的實踐行為下，可清楚得知為何慮知心即積聚精要心、眾生心即佛心、一心即三心；「心」兼具能觀與所觀，並能通達之。

This article is searching the theory of contemplating the mind of Chin-I; to know the truth of mind by the way of contemplation and to have a restricted view about why mind, Buddha and all sentient beings are the same. There are two key pints: First, exploring the meanings of mind of Chin-I and to point out: Chin-I focuses on the pondering of mind, but the gathering cores of clear mind, the heart that one of the internal organs of the body in general and the pondering of mind actually aren’t different. The mind, the spirit, and consciousness don’t separate, and all focus on the sixth knowledge of consciousness skandha in the narrow sense. Second, elucidating the subtle place of contemplating mind of one moment by reaching the meanings of contemplating mind of one moment, who is contemplating, whom is contemplated: Through the practicing of contemplating the Mind we could know clear that the pondering of mind is the gathering cores of mind, all sentient beings’heart is buddha’s heart, one single mind as three- minds; the mind could be subject and object at the same time.