The purpose of this study is to study and analyze Abhiñňā in Theravāda Buddhist Philosophy. The reason for this study is that the researcher considered that Abhiñňā is one of many tools which cause the people to see and understand the principles of Karma, taught by the Buddha from starting to the effecting of Karma which is the basic result of life for every class of the people in societies. Though it is not easy to understand via doctrine, it would be found easily by correctly practicing until it become a super natural power which is called Abhiñňā which most likely supports one to reach the truth of the world.

                    This study aims at realizing and contemplating Abhiñňā appearing in Buddhist Tripiṭaka together with the contemporary philosopher’s views and the method of practice to attain Abhiñňā including the relation of Metaphysics, by showing the characteristics, the meaning and different doctrinal states, the Epistemology and the Ethics towards practice of the meditation in both Concentration Meditation and Insight Meditation. It is also to analyze the reason and the factor of how Abhiñňā can arise including the superstition, the myth, the reliability and the truths which are the reason is for archiving the perception of Abhiñňā.

                    The result of the research can help one to understand that Abhiñňā is in real existence and can be practiced to cause it to arise by Concentration Meditation up to the stage is Jhāna of the first five Abhiñňā and to attain of Vipassana to achieve the sixth Abhiñňā as shown in the Tripiṭaka, the commentaries and the attitude held by contemporary philosophers. This result can adjust one who is with wrong ways of thinking to understand correctly the Abhiñňā in wide societies.

                In addition to the above mentioned result, the researcher has found that one who has Abhiñňā and use it in a good manner without adhering to it will have a chance to achieve wisdom until attaining Nibbāna with the help of Abhiñňā. Especially, the morality which appears in the person who reached Abhiñňā, will cause him or her to have the sometimes without any kind of doubts in various matters. The practices will have faith and be free from all kinds of doubt. Moreover, the practicer can devote himself or herself heart fully to the practice, the fact of which will cause him or her to attain the highest Bliss (Nibbāna) easily.