馬哈希內觀禪是緬甸馬哈希西亞多以《大念處經》為指導原則，以《清淨道論》之慧學體系為內觀進程，所發展的南傳佛教四念處修練方法。這種正念修行方法的療癒力量，近二十年來廣泛引起西方醫學與心理治療學的興趣。時至今日，「正念修行」已成為西方世界，尤其是美國醫學界中，運用最廣的佛教禪修系統。 本文從馬哈希內觀禪之禪理與禪法二個向度，剖析其內涵。在禪理方面，首先，要理解五蘊、四聖諦、十二緣起（慧之地）；以風大的特性，如實觀照五蘊的實相，不斷正知、正念於身心的現象，努力達到身心（慧之根）的戒清淨與心清淨。在這些基礎上，追求慧之體的五種清淨。在禪法方面，馬哈希內觀禪是從腹部的起伏為入手處，對發生於六根門的任何反應時時給予注意與命名標記。不斷正知、正念於身心的現象，以摧破五蘊，進而了悟無常、苦、無我的生命實相。 本文最後提出馬哈希內觀禪的修行步驟，它是從行禪開始，而後坐禪。行者會隨著禪修的進展而有不同階段的覺察力，進而開展出十六觀智。本文之目的是期盼有志之士，藉由閱讀本文，建立對馬哈希內觀禪的正確認知，進而興起修習的旨趣。

Vipassanā Meditation of Mahāsi is cattāro satipaṭṭhāna discipline methods of southern Buddhism, developed by Mahāsi Sayādaw according to Mahasatipaṭṭhāna Suttaṃ as the guiding principle and the theory of wisdom of Visuddhi–Magga as the concept of process. The healing power of mindful practice is widespread by the western medical and psychological therapy in the past two decades. Today, mindfulness has become the most widely used system of Buddhist meditation in the European and American medical profession. In this paper, the content of Vipassanā Meditation of Mahāsi in two dimensions is explored: theory and method. The theory of Vipassanā Meditation of Mahāsi is, first, to understand the five aggregates, the four noble truths, and the twelve dependent origination (the land of wisdom). Second, it is to be mindful in the phenomena that are raised in five aggregates by the characteristics of the wind within body. Third, it is to make efforts to achieve physical and mental pureness and cleanness (the root of wisdom). Finally, based on these foundations, it is to pursue the reality of life. As for the method of Vipassanā Meditation of Mahāsi, it is, first, to be aware of the ups and downs of the abdomen. Second, it is to give attention to any reaction occurred in the five aggregates with the name tag. Then, by constantly being aware, the phenomenon of mindfulness in the body and mind to extinguish the attachment of five aggregates is achieved to comprehend impermanence, suffering, and no-self. The steps of Vipassanā Meditation of Mahāsi are to start from the walking meditation and then practice the sitting meditation. The most important feature is to be aware of the ups and downs of the abdomen, and then to keep the mindfulness in body, feelings, mental formation, and phenomena. There are the meditation progresses at different stages of perceived ability. The people (yogi) who practice Vipassanā Meditation of Mahāsi will achieve and carry out the wisdom of sixteen. It is hoped that by reading this article, correct understanding about Vipassanā Meditation of Mahāsi can be established, and then the interest to practice it can be developed.