Along with the progress of era and the development of society, people demand more for the positive and proactive meaning of life. The pursuit of leisure has become more and more important. Physical and mental health has also become the hottest topics in the recent time. Meditation, originating from the ancient India, has become a worldwide trend. Meditation concerns people’s physical and mental health as well as leisure. However, there are only few studies on the application of meditation in the field of leisure, which motivated the researcher of this study to explore the differences of leisure motivation, attitude, participation, and experience before and after practicing meditation. In this study, the qualitative research method with semi-structured in-depth interview was used to collect research data and the grounded theory was utilized to analyze qualitative data. Seven experienced meditates as interviewees were selected in this study. The inductive results from the interview data showed after practicing meditation that no difference was found in leisure motivation, leisure attitudes were different with facing transformation of life and establishing of positive concepts, leisure participation pattern was different with helping to relieve emotional stress and maintain physical and mental stability, and leisure experience was different with deeply helping the balance of mind and body. As the research result, practical recommendations were made for leisure resorts, sports and health centers, education institutes, corporate personnel training, and personal growth.