Having illustrated the argument about learning and practicing Tibetan Buddhism, this paper comes to the preliminary conclusions that the focus of the dharma lies in learning and practicing, and the main part of learning and practicing the dharma lies in cultivating one’s mind with manifest dharma and cultivating one’s physical body with secret dharma. This paper expounds the argument from following aspects: the main point of Buddhism practice, discussion of the relationship between the dharma and practice from the perspectives of three concomitants and three secrets dharma, and practice of dharma to come into being Yidam.