This article employs the “Samanta-mukha-parivarta” of the Lotus Sutra as the main source to discuss with a philosophical approach on the possibility of the most superlative unfolding of three concepts, namely mind, body and abiding-place in practice and application of the Mahāyāna Buddhism. On the one hand, this paper will illuminate the limitation of ideation formed by the previously named three concepts as well as attachments in practice. On the other hand, this article will try to reveal the creativity and characteristics of how the teachings of the Mahāyāna Buddhism break limitation and attachments. There are six segments in the discourse of this paper. In section one, introduction brings out the main theme directly and progressively delineates the initial thinking and outline. Section two summarizes the main thesis of the “Samanta-mukha-parivarta,” includes the structure, title, mechanism, and key concepts of the text to serve as the context of the discourse and to provide a more complete picture of the reasoning. Section three establishes that the message conveyed by the “Samanta-mukha-parivarta” is an unfolding operation in religion. Three segments in section four elucidate how the topics of mind, body and abiding-place construct the unfolding thoughts and methods in an orderly manner. Section five investigates the kinds of unfolding Bodhisattva practices exemplified by Bodhisattva Avalokiteśvara. Furthermore, this section reflects on the scope of the Bodhisattva practices in a philosophical aspect and questions the possibility to unfold them as superlative as possible. Section six concludes and summarizes the main points of this article.