本文主在論述佛教「無我輪迴」的生死觀及其在內部義理上溝通的契機，從「無我」的觀點，來闡明去除「靈魂」、「我執」的根本無明及從「緣起」、「中道」的觀點才能臻至「涅槃解脫」，才是佛教所謂「生命終極關懷」的最高體現。

The essay main talks about the theory of Buddhist anatman and the meaning of Life-and-Death studies. The essay explains Buddhist anatman-samsara is in agreement in principle. To reach ｢Nirvana Vimoksa｣, we need to get rid of atman ignorance from the view of anatman, and comprehend Nirvana thinking from the view of ｢Paticcasamuppada｣ and ｢Advaya-marga-satya｣. This is what Buddgist so-called the supreme experience of ｢life ultimate concernments｣.