借阿難遭遇摩登伽女之難，佛陀問阿難當時出家因緣為問，引出一經重點：出家因緣的發「心」動機，乃關乎進入佛法的關鍵命題。若從「如來三十二相勝妙殊絕」乃以錯用了心（著如來之「相」）：即以「妄心（生滅心）」為入道學佛之因，則為「因地不真，果招紆曲。」故佛陀即以「一切眾生從無始來生死相續」乃由「不知常住真心」而錯用「妄（想）心」，故有輪轉。妄真不同，屬「始教」說。其後從「七番破處」，以破斥「妄識」非「心」。而學佛下手處當在善用「（真）心」，若此「（真）心（不生滅心）」在「妄心」外，另覓求之，恐亦無處可尋。「十番顯見」乃從「妄心」中顯現「真心」。乃「剋就根性直指真心」－乃以「妄中有真」係「終教」說。其後，「會通四科即性常住」明五陰、六入、十二處、十八界四科即「如來藏性」。相中有性的「如來藏思想」即屬「終教」說。次則，再「圓彰七大即性周遍」為「事事無礙」觀－屬「圓教」說。最後，於「六根」中妙選觀音「耳根圓通」法門及其修行次第之方法。而「一根既返源，六根成解脫。」亦屬「圓教」說。

Taking advantage of Ānanda's adverse encounter with the Mātaṅga girl, the Buddha by questioning Ānanda regarding the causes and conditions for the reason at the time of his leaving home elicited the main focal point of the Sūtra. The motivation of the ＂arousal of the Bodhi-mind＂ for the causes and conditions for leaving home is the key proposition in regards to the entry into the Dharma. If it is from ＂the thirty-two marks of the most superior sublimely absolute outstanding characteristics＂, then it is a misappropriation of the mind. That is utilising ＂a delusive mind (the mind of arising and perishing) as a cause for entering the path of learning Buddhism, which means, ＂If the causal ground is not proper, then one would yield a distorted result.＂ Therefore, the Buddha taught, ＂All sentient beings from the beginningless time are in a continuous cycle of life and death＂ means, ＂they do not know the constant abode of the True Mind＂ and hence misused ＂a delusive mind,＂ consequently there is saṃsāra. If there is a difference between the Truth and delusions, then this belongs to the classification of ＂Elementary Doctrine.＂ Subsequent to this, from ＂the Seven Places of the dialectic deconstructions＂ to argue against the case that ＂the delusive consciousness＂ is not ＂the mind.＂ Moreover, the starting point for learning Buddhism should be seeking to adopt this ＂(true) mind,＂ if this ＂(true) mind (the mind of not-arising-nor-perishing) is external to ＂the delusive mind,＂ is sought separately, then it is apprehensive whether there is any place where it can be sought at all. ＂The ten manifestations of insightful views＂ means ＂a true mind＂ is manifested from within ＂a delusive mind＂. This is ＂directly pointing to a True Mind according to the capability of the faculties.＂ This ＂there is Truth in delusion＂ is the teaching of ＂the Final Doctrine.＂ Consequently, ＂a coherent combination of the four topics is the nature of the constant abode＂ is to clarify that the five skandhas, the six entrances, the twelve āyatanas, and the eighteen dhatus are the nature of Tathagata-garbha. There is nature within the phenomena in ＂the thoughts of Tathagata-garbha＂ is the teaching of ＂the Final Doctrine.＂ In addition to this, ＂The Perfect manifestation of the seven Great Elements is the nature of universality＂ as the contemplation of ＂Non-obstruction among phenomena＂ is the teaching of ＂The Sudden Doctrine.＂ Finally, within ＂the six sense-bases＂, the subtle selection of the Dharma gate of Avalokiteśvara, is the ＂Perfect Penetration of the Ear Sense-organ＂ and the method of sequential cultivation.