In the practice of the teaching of the Buddha,Śamatha and Vipaśyanā are the core essence. Constantly practicing and experiencing Śamatha and Vipaśyanā, fluently utilizing these two techniques in union, and then achieving the nirvana, countless enlightened walk this way to their liberation. So the practice of Śamatha and Vipaśyanā is the key opening the gate to the nirvāṇa. The master rJe Tsong kha pa of the Tibetan Gelugpa sect knows very well about the esoteric and exoteric Buddhism. One of his important work is Lam Rim Chen Mo which systematizes the Tibetan Buddhism. In this work he describes how the practitioners follow the ordered path, commit themselves to Śamatha and Vipaśyanā techniques, complete the Egoism and Altruism and finally attain the state of Samyak–sambuddha. i.e. the Buddhahood. This article developes from the three discourses,Śīla(Discipline),Samādhi (Meditation) , prajñā(Wisdom) and their interactive relation in order to explain the fundamental concept and the practice of the Śamatha and Vipaśyanā. It addresses the following aspects: the theories of Samādhi and ‘dependent-arising of things is emptiness’, the construction of the immaculate right mindfulness and thought, the repetition of making use of coincidence(zung 'jug;Yuganaddha) of calm abiding(zhi gnas;Śamatha) and special insight(lhag mthong;Vipaśyanā) ,then,the liberation from life and the final nirvāṇa.