Practicing moral teachings recorded in various meditation database of Buddhism can’t do without three essential factors, that is so called Meditation Princilie of “ Insightful、Zen method and Samadhi ”. This study adhered to Bodhisattva path course, investigated whether the meditators have more strong innovative recognition about meditation “three essential factors” of early meditation classics “Buddha`s Sermon Greae Sutra on Mind fainess of Inhalation and Exhalation” after Buddhism transmitting to China, meditation order of counting the breath、and after Mahayana Buddhism dictionary has been translated one after another. The conclusion of this study reveals that 1. We know from inference of this sutra dharma, there is concealed veins of Mahayana Bodhisattva thought of Anapana ” Conversing from Hinayana to Mahayana” while the Buddha is alive. 2. We found from the discovery of “three essential factors” of this sutra that Zen masters in the early stage, who study Anapana zen value on development of gaseous pulse, generate body and mind change through gaseous pulse flowing freely, activation of brain cells and open the wisdom of prajna, achieving substantial evidence “wisdom of liberation”. 3. The contents of this sutra “Buddha`s Sermon Greae Sutra on Mind fainess of Inhalation and Exhalation” mainly focus on teaching of zen study and Samadhi. It is for “Bujingguan” zen studied by ANAPANA at that time, caused by unhealthy effects, therefore, as to the respect of zen Insightful is lesser than ever, just mentioned slightly. Although this sutra teaches less in zen Insightful , however, it is much help to the meditator of zen study Nirvana way, especially, it is more benefit to the meditator of initial study Anapana .
