鳩摩羅什與慧遠法師為魏晉南北朝時，中觀學派與淨土宗的代表人物，二者皆依據自己對於佛典的理解，因此而有不同的修行方法，故本文之出發點，便是以大乘大義章為主，來討論二者禪觀思想上的差異，同時分析此二者所修行的方式之相近處，從二者對於真理的理解之中，可知雙方之觀點，都有其強調世間法不實而如幻的一面，所以要生出那遠離輪迴的心，可是由於對於究竟的真實境界是否有一個真實的實體？很明顯地得知，雙方看待的角度不同，故因此而有所差異，故本文便是因此，而進行對於雙方禪觀思想的討論。

Based on their own understandings of Buddhist writings, Kumārajīva and Hui Yuan, who were two representatives of Mādhyamaka and Pure Land Buddhism respectively in the age of Wei-Jin period, had developed two different moral practices, which constitutes the main contents of this paper, including a comparison between both thought of Zen, and an analysis of the similarity between both ideas of moral practice. In talking about what ＂Truth＂ is, Kumārajīva and Hui Yuan are no different in emphasizing the unreal aspect of human world, and this is why they did not authorize a transmigrating mind; but, that a real world has a entity or not should depend on what the standpoint is.