本研究從郎尼根之哲學方法、宗教哲學及意識觀點論述其可作為詮釋馬哈希內觀禪之禪修意議的緣由；從《清淨道論》之慧解脫的途徑與觀智的修行次第、四念處之修行方法及馬哈希內觀禪之實修步驟，關述馬哈希內觀禪之禪修意識。接著，以郎尼根之意識觀點詮釋馬哈希内觀禪之神修意識。結果發現：1.馬哈希內觀禪之一般覺察意識，可透過郎尼根之意識觀點而獲得詮釋。2.馬哈希內觀禪之命名標記的意向覺察意識，可藉郎尼根之自我肯定為知者的意識觀點而詮釋其內涵。3.郎尼根之超越的意向覺察意識觀點，可適用對馬哈希內觀禪之無常、苦、無我之共相覺察意識的詮釋。本研究之外顯的目標，是以郎尼根之意識觀點用於馬哈希內觀禪之禪修意識的詮釋。內隱的企圖，是在表達郎尼根之認知理論為宗教交談開闢一個新的途徑。由本研究之結果呈現，郎尼根的意識觀點應用在佛教馬哈希內觀禪之禪修意識的詮釋時，便會產生佛教的效用，而此具體的效用不能被另一宗教所取代。此意識觀點所根據之認知理論在宗教交談上的貢獻值得被關注。

This study is based on certain philosophical and methodological contributions of Bernard Lonergan. Proceeding on Lonergan's philosophy of religion, his three-step rational consciousness methodology, and his viewpoint on consciousness, this study demonstrates that Lonergan's teachings and methods can be effectively applied to interpret Mahāsi mindfulness consciousness in vipassanā meditation. A clear understan-ding of the Mahāsi conception of mindfulness is first abstracted from the literature by a traverse that begins with the liberated wisdom path, then the sixteen-level meditation wisdom practice sequence of the Visuddhi-magga (Path of Purification), then the Four Earnest Meditations, and finally the concrete practice steps of Mahāsi vipassanā meditation. The resulting concept and characterization of Mahāsi mindfulness consciousness is then subjected to interpretation under Lonergan's viewpoint on consciousness, leading to the following conclusions: 1. The Mahāsi conception of mindfulness consciousness in vipassanāmeditation is amenable to interpretation under Lonergan's viewpoint on consciousness. 2. The practice of ＂noting＂ consciousness in Mahāsi's vipassanā meditation can be interpreted and understood by means of Lonergan's viewpoint on consciousness of self-affirmation of the knower. 3. The Mahāsi conception of universal reality consciousness (impermanence, suffer-ing, and no-self) in vipassanā meditation can be interpreted and understood by means of Lonergan's concept of transcendental intention. The immediate purpose of this study is to apply Lonergan's viewpoint on consciousness to interpret and understand Mahāsi's conception of mindfulness consciousness in vipassanā meditation. In the longer view, the purpose of this study is to advance Lonergan's cognitive theory as a means for opening a new pathway in religious conversation.