佛教《占察善惡業報經》是《地藏三經》中一部經，天竺三藏菩提燈譯，其內容有事有理。此經對末世眾生提出一種善巧方便，藉由「木輪相法」可以審視自身三世因果等善惡業報，對人力無法抗拒宿業逼害時，依據占察輪相所顯示一百八十九種善惡果報差別，給予人們做到自身反省﹑懺悔改過並積極修福的準備；如是布施修福、戒殺放生、止惡行善、廣結善緣、敬信三寶、懺悔業障、虔誠念佛等等，冀能消除宿業、扭轉乾坤，使占者棄惡從善，走向佛教的修行，進而達到終極目的――修行唯心識觀與真如實觀，終證得｢一實法界｣，解脫輪迴等苦。本論文所採用研究方法是文獻剖析與詮釋法，藉由詮釋法中的｢視域融合｣做探究。實可發現《占察善惡業報經》不僅可改變自身命運，更可將負能量轉變成正能量的超越。且運用佛法對命運改造的影響有：一、知曉因緣果報，對自身行為處事謹慎小心；二、虔誠懺悔與不貳過；三、深入佛法，究竟解脫。

Sutra on the Divination of the Effect of Good and Evil Actions, translated by Bodhidpa, is one of three scriptures of Ksitgarbha Sutra. It contains truths and ways that we must carry out in practice. The scripture suggests a versatile way of one’s karma in the past, the present, and the future by “Divination of Wooden Wheels” to the souls at the end of time. As mortal forces couldn’t resist the karma, the 189 results from good and evil shown by the divination can bring preparations of introspection, repentance, and proactive blessing; the ways of charity, life release, acting good, making good relationship, respect to three treasures, repentance, faithful pray, and so on are expected to eliminate the karma and turn the tide of difficulties, making the souls to give up evil and walk on the path of Buddha, which leads to the ultimate goal of inner view and truth view, which can eventually prove the one “Realm of Absolute Reality” and release everyone from suffering of reincarnation. This thesis adopts methods of literature analysis and interpretation. The discovery is implemented with the theory of “Fusion of Horizon” in the method of interpretation. We can truly see that Sutra on the Divination of the Effect of Good and Evil Actions not only changes our destiny, but is also able to transform negative energy into positive energy in transcendence. With the introspective logic that changes destiny in the dharma, we can see: (1) the karma; (2) faithful repentance and unrepeatable mistakes; and (3) profound dharma and ultimate release.