身心問題的探討，在當代西方哲學研究似乎成為一項重要議題，在日本、台灣、中國大陸，也興起一股風氣。本文首先考察中西哲學對「身心問題」的種種思考方式，並以佛教《楞嚴經》「捨妄歸真」的觀點作為切入的角度，分析佛教對身心問題的看法。本文的結論有五點：第一、《楞嚴經》主張「依根修行」，根塵識三者之中，雖說皆是虛妄，但真心的瞭解，是落於對根性的掌握，「耳根圓通」即是最好的例證。第二，身心互為一體，在佛法裡，沒有單獨的存在，對於身心，依佛法的觀點，是因為迷失，所以遺失生命最重要最寶貴的部分，找回失落的自己，關鍵在於修行，通過實踐，瞭解身心的各種狀況，並且知道：心靈是甚麼？身體是甚麼？以及身心的關係。第三、通過佛法的瞭解，明白現前身心現象都不是真實，只是暫時之有，需要層層觀照，由身而心，不斷超越。第四，肯定圓滿生命的存在，主張回歸真實，這個真實在於「內在」的發現。第五，對於身體存在的重視，並非落於感官之知，在感受之中，其實有智慧的關注，因此，它不等同西方的理性主義與經驗主義，更不是一種思辯的邏輯推理，而是要我們用寧靜的心，智慧的心，向內在的自我深處觀察覺照，當心靈向內探索時，才會體驗到無盡長的時間以及無限大的空間，這是將內在的身心和外在的環境，合而為一，也就是統一的身心與環境的融合。

The mind-body issue seems to gain more attention in the research of contemporary western philosophy. In Japan, Taiwan, and Mainland China have shared the same interest and revitalized this old topic. The main focus of this study is to investigate what mind-body problem has been like in Chinese and Western philosophy. The idea of ”returning to truth from falsehood” as presented in ”Surangama Sutra” will be served as a point of departure to analyze the mind-body problem from the Buddhist perspective. The study comes to the conclusion that, first of all, roots (senses), objects, and perceptions are all illusive in ”Surangama Sutra”, but the understanding of the true mind lies in the grasping of the senses. One of its best examples is the practice of ”Gaining Omnipresence through the Organ of Hearing.” Secondly, body and mind are one. In Buddhism, everything is interdependent and there is nothing that exists by itself. According to Buddhism, owing to ignorance, the body and mind are lost and they have also lost the most precious part of one's life. In order to rediscover oneself, one has to practice Buddhism. Through one's practice, one comes to understand one's body and mind, their conditions and relationships. Thirdly, through the understanding of Buddhism, one realizes that all the phenomenon that appear currently in body and mind are not real and they are there only provisionally. It takes step-by-step self-observance, from body to mind, to transcend oneself unceasingly. Fourthly, one should believe in the existence of a complete life and return to the truth and the reality, which in turn exist in one's inner self. Fifthly, the attention to the body does not merely fall back to the level of the senses. In contact with our senses, it involves wisdom as well, which differs itself from the western rationalism or empiricism. It is neither a dialectical or logical reasoning; rather, it is a calm and wise mind observing itself inwardly. When the mind turns inward, it experiences boundless time and space.