《摩訶般若波羅蜜經》是以般若智為教示核心，但卻包含了完整的念佛修行路徑。其念佛法門有兩個特點，（一）從有為法入手，並佐以佛福田的福報；（二）立基於般舟三昧，時時見今現在十方佛，最終成佛。 為清楚呈現其念佛修行路徑，本論文提出一兩階式念佛架構以呈現念佛修行路徑。第一階段是有為法念佛，以福田福報為念佛誘因，並從一切法的福田，發展出汎佛思想。第二階段以念十方佛為主，菩薩心與佛心時時不離，終至成佛。《摩訶般若波羅蜜經》並無般舟三昧一詞，而《大智度論》以般舟三昧總括《摩訶般若波羅蜜經》的念佛法門。本文論證《摩訶般若波羅蜜經》以般舟三昧的常行不寐，為自第一階段快速進入第二階段的法門。

The core teaching in Mohe boruo boluomi jing（《摩訶般若波羅蜜經》） is the wisdom. However, a complete teaching in Buddha-Anusmṛti（佛隨念）is given. There are two main characteristics in this teaching：1. Starting from conditioned phenomena with advantageous rewards; 2. Based upon pratyutpanna, continuously seeing Buddhas of the ten directions and, finally, becoming a Buddha. In this paper, a two-level framework is proposed to explain the complete practicing path of Buddha-Anusmṛti. The framework is composed of three parts: the 1st stage, the 2nd stage and the bridge connecting these two stage. The connecting bridge is called “pratyutpanna”（般舟三昧）。The 1st stage is the Buddha-Anusmṛti with conditioned phenomena. In the 1st stage, to gain the field of merit acts as the motivation for Buddha-Anusmṛti. Based on the concept of field of merit, the concept of pan-Buddhism is developed. In the 2nd stage, the Buddha-Anusmṛti is continuously expanding to Buddhas of the ten directions. Though pratyutpanna, the connecting bridge, is not mentioned in Mohe boruo boluomi jing, Dazhi du lun takes pratyutpanna as the core of the Buddha-Anusmṛti in Mohe boruo boluomi jing. It is shown in this paper that pratyutpanna is a short-cut for transition from the 1st stage to the 2nd stage.