Samatha and Vipassanā, as the two major themes of Dharma, can capture all the Dharma. But generally speaking, the real Vipassanā can only be obtained by Samatha . First of all, we should define the connotation of Samatha . Secondly, it points out the importance of Samatha , that is, Samatha is the foundation of Buddhism practice. Analyzing ālambana again is one of the core issues of Samatha , and it has a very close relationship with the image between the real existence and the consciousness structure. Finally, summarize the above questions.