四它，為法鼓山心五四運動中用來面對問題的方法，多年來成為大眾耳熟能詳的教法。四它的適用面廣及禪修與日常生活中的順逆境，可做為禪修與日用間一貫的修行方法。從四它教法的探討，可以推證聖嚴法師的思想基礎，秉承自世尊的精神，並以觀照緣起的方式，做為面對現實的態度，其方法蘊含正知見與正念的合用，將四念處、七覺支轉化為現代社會可實踐的方便道，並強化捨覺分的修習，具有簡易、生活化的特色。此外，四它為處理心與外境所觸生的種種情緒與煩惱，屬於心法。對於種種處理心念情緒的方法，法師本著融合、整體的佛法精神，收攝各家方法，應用無方。

This essay aims to explore the teachings on the “Four Steps for Handling a Problem,” proposed and advocated by Master Sheng Yen. The “Four Steps for Handling a Problem” is one of the important concepts in the “Fivefold Spiritual Renaissance Campaign”, and it attempts to provide a practical and useful method for modern people to resolve the difficulties of life they may encounter. Although the Four Steps—face it, accept it, deal with it and let it go—are promoted for contemporaries, they can be related to many methods of practices in early Buddhism and Chan. Master Sheng Yen’s thoughts and guidelines can be found and rooted particularly in the practices of sati-patth!na and Chan. Based on those early Buddhism and Chan concepts, Master Sheng Yen incorporated Tibetan Buddhism and Therevada Buddhism to develop the method of Four Steps for Handling a Problem, which is a very important essence of Dharma Drum Mountain.