瑜珈是古老的身心修練，勝王瑜珈的八部功法可以歸納為「調身、調息、調心」三個主要層面。本文以非二分性覺知之角度，析論瑜珈中「身、心、息」的互動關係，希望從有別於生理功能的角度，詮釋瑜珈在身心靈整合上的實踐步驟與價值。本文從相關文獻中探討與分析，發現「非二分性覺知」乃是瑜珈行者在練習「調身、調息、調心」時的一個關鍵，不僅是瑜珈行者在練習時所要掌握的初步要領，也是瑜珈的終極目標。在練習瑜珈的過程中，若能始終掌握「非二分性覺知」的要領，自然能夠到達「三摩地」的終極目標；這也是瑜珈的核心意義。

Yoga is an age-old spiritual practice. The eight limbs of Ra’ja Yoga can be classified into three major aspects: Body-regulation, breath-regulation and mind-regulation. This paper analyzed the interactive relationship among body, breath and mind from the perspective of non-dual awareness so as to explicate the steps and value of practicing yoga to achieve body-mind-spirit integration instead of physiological functions. From the inquiry and analysis of relevant literature, the authors discovered that “non-dual awareness” is the key for yogis in practicing body-regulation, breath-regulation and mind-regulation. Not only is it the primary gist to grasp in practicing yoga, but also the ultimate goal of yoga. In the process of practicing yoga, if a yogis can grasp the gist of non-dual awareness, he or she can naturally achieve the ultimate goal of yoga: Samadhi, which is the fundamental meaning of yoga.