It is generally well informed that the fundamental doctrines of Buddhism is Abhidhamma. To understand or develop our understanding of Philosophy of Abhidhamma, ones should be observed the world within and around us in the way it actually functions. The principles that govern nature are not made available to sense perception directly except through instances and illustrations in ones daily experiences, such as seeing falling mangoes and decaying bodies. They can be discovered only through the philosophic method of analysis and synthesis. Therefore, there are three methods to understand that: 1. an analysis of the world of experience 2. an explanation of the continuous process of existence through the theory of dependent origination (synthesis) 3. an explanation of the path leading to the cessation of suffering (nibbana), According to Buddhism, the analysis of the world of experience and the theory of dependent origination are mainly aimed at eliminating the two major views of the world at the time of the Buddha in India. They are; 1. Sassatavada- self- mortification- eternalism ( attakilamathanuyoga) 2. Ucchedavada- self- indulgence- nihilism ( kamasukhallikanuyoga) Buddhism pointed out that those who believed in an eternal self-practiced severe austerities in order to purify their selves expecting a state of permanent bliss after death. Therefore the practice of self- mortification was based on the eternalist view. On the other hand, those who believed in a self which was to be annihilated at death did not care about moral behaviour. Their aim was to enjoy this life. Therefore, the practice of self- indulgence was based on the view of nihilism. In the Dhammacakkappavattana sutta, the Buddha clearly rejected these two views. In order to make these clear the Buddha presented his own philosophical view that is Dependent Origination. They are always in proceeding accordance with the law of dependent origination, causes and effects. Everything is subject to change and the Buddha suggests to follow the middle path. In order to explain the nature of the world of existences the Buddha used two methods: 1. Method of analysis 2. Method of synthesis The first method, the Buddha analyzed the world of experiences such as men, women, persons, trees, self and soul etc. are nothing but the five aggregates (pancakhandha), twelve bases (ayatana), eighteen elements (dhatu) or four elements (mahabhuta). Therefore the self-mortification, eternalism ( Sassatavada) was rejected. The second method, the Buddha explained synthesis that these five aggregates etc. are impermanent, unsatisfactory and self-less. They are always in a constant flux in accordance with the law of dependent origination- the causes and conditions. Therefore the self- indulgence (Ucchedavada) was rejected. To explanation the path that leads to the cessation of suffering, it has been dedicated to explain the methods of meditation leading to the realization of nibbana. From the foregoing observation, it is clear that the method of analysis is followed in order to reject all kinds of eternalist views of the world and the method of synthesis is representing the theory of dependent origination to eliminate nihilistic views and finally the method of meditation is for realization of nibbana. 518 1