It is desirable to work on transcendental concentration (lokuttara-samadhi), concentration of the path (magga) and fruition (phala)[12]. To acquire this concentration, wisdom (pañña) must be developed.
There are two forms of wisdom: earthly (lokiya) and transcendental (lokuttara). Nowadays, knowledge of literature, art, science, or other mundane matters is usually considered a form of wisdom, but this form of wisdom has nothing to do with the development of the mind (bhavana). Such kinds of knowledge cannot be regarded as real virtue either, because with their help all sorts of destructive weapons are invented, which are always under the influence of attachment, aversion and other vicious impulses. On the other hand, the real essence of earthly wisdom includes: knowledge used to help the poor, old and sick, which does not bring any harm; includes learning how to extract the real meaning of sacred texts; and three kinds of knowledge for the development of seeing-as-is (vipassana-bhavana): knowledge born of learning (sutamaya-panna), knowledge born of contemplation (cintamaya-panna), and knowledge born of meditative development (bhavanamaya-panna). The virtue of possessing earthly wisdom will lead to a happy life in higher states of existence, yet it cannot prevent the risk of being reborn in hell or other states of painful existence. Only the development of transcendental wisdom (lokuttara paña) can permanently eliminate this risk.
Transcendental wisdom is the wisdom of the path and the fruition. To develop this wisdom, one must do the practice of seeing-as-is meditation (vipassana bhavana), based on three disciplines: morality, concentration and wisdom. When the virtue of wisdom is fully developed, the necessary qualities of morality and concentration are acquired with it.

Matter (rupa) and mind (nama)

The method of developing this wisdom is to observe matter (rupa)[13] and mind (nama)[14], the only two elements of which a living being is composed, in order to recognize them in their true nature. Nowadays, experiments on the analytical observation of matter are usually carried out in laboratories with a variety of instruments, but these methods are not suitable for working with the mind. The Buddha Method does not require any tools or outside help. In this method, a person uses his own mind for analysis, directing naked attention to the processes of matter and the psyche that take place inside him. Constantly repeating such training, one can acquire the necessary concentration, and when the concentration becomes sufficiently sharpened, the continuous emergence and disappearance of matter and the psyche will be clearly noticeable.
The living entity consists solely of two distinct groups, matter (rupa) and mind (nama). The solid matter of the body is found to belong to the group of matter. In accordance with the traditional list of material phenomena, there are twenty-eight types of matter in this group, but in short it can be noted that the body is a mass of matter. For example, it is the same as a doll made of clay or wheat - nothing more than an accumulation of particles of clay or flour. Matter changes its form (rupatti) under the physical conditions of heat, cold, etc., and in connection with this variability under different physical conditions, it is called rupa (form) in Pali. She does not have the slightest ability to know the object.
In the Abhidhamma[15] the elements of mind and matter are classified as "states with an object" (sarammana-dhamma) and "states without an object" (anarammana-dhamma), respectively. The psychic element possesses the object, holds the object, knows the object, while the matter element does not possess the object, does not hold the object, does not know the object. Thus it is clear that the Abhidhamma expressly states that matter has no faculty of knowing the object. The Yogi likewise perceives that "matter has no faculty of knowledge."
Logs and poles, bricks, stones, clods of earth - this is a mass of matter. They have no faculty of knowledge at all. Similarly with matter, which forms a living body, it has no ability to know. Matter in a dead body is the same as in a living body - it is not at all capable of knowing. But there is a widespread idea among people that the matter of a living body has the ability to know the object, and that it loses this ability only at the moment of death. Actually it is not. In reality, matter does not have the ability to know either in a dead or in a living body.
In that case, what then knows the objects? This is the psyche, which arises on the basis of matter. In Pali, it is called "nama" because it inclines ("namati") towards the object. The psyche is also called thought or consciousness. The psyche arises on the basis of matter: on the basis of the eye arises the consciousness of the eye (the process of seeing); on the basis of the ear, arises the consciousness of the ear (the process of hearing); based on the nose, consciousness of the nose arises (the process of smelling); on the basis of language, the consciousness of the tongue arises (the process of distinguishing taste), on the basis of the body, the consciousness of the body (the process of touch). There are many types of touch, good and bad.
While the sense of touch has a wide field of action, running the whole length of the body, inside and out, the senses of sight, hearing, smell, and taste arise in their own organs—eye, ear, nose, and tongue—each of which occupies a very small and limited area of ​​the body. These senses of touch, sight, etc., are nothing but elements of the psyche. In addition, on the basis of the intellect (manas) arises the consciousness of the intellect, thoughts, ideas, imagination, etc. All these are elements of the psyche. The psyche knows the object, but the matter does not know the object.

Illusion of "I" (sakkaya-ditthi)

People usually believe that in the case of vision, it is the eye itself that sees. They believe that the vision and the eye are one and the same. In addition, they believe that "the one who sees is me," "I see things," "the eye, the process of seeing, and I are one and the same." In reality, this is not so. The eye is one thing and the vision is another, and there is no such separate entity as "I" or "ego". There is only the reality of seeing arising from the eye.
An example is a person who sits in a house. A house and a person are two separate things: a house is not a person, and a person is not a house. Likewise during the process of seeing. Eye and vision they are two separate things; the eye is not the vision, and the vision is not the eye.
Another example can be given, of a man in a room who sees many things when he opens the window and sees through it. If you ask: "Who exactly sees? Does a person actually see or sees a window?", Then the answer will be: "The window does not have the ability to see; only a person sees." If you ask again: "Will a person be able to see things from the outside without a window?", the answer will be: "It is impossible to see things through a wall without a window. One can only see through a window." Similarly, in the case of the process of seeing, there are two separate realities of eye and vision. The eye is not the vision, and the vision is not the eye, but still without the eye there can be no vision. In fact, vision arises on the basis of the eye.
It is now evident that there are only two separate elements in the body at any given moment of vision, matter (eye) and mind (vision). In addition, there is a third material element - a visual object. Sometimes the visual object is seen in the body, and sometimes outside the body. In the case of adding a visual object, three elements are obtained, two of which (the eye and the visual object) are matter, and the third of them (vision) is the psyche. The eye and the visual object, like matter, do not have the ability to know the object, but vision, like the psyche, can know the visual object and how it looks. It is now clear that at the moment of seeing there are only two separate elements, matter and mind, and the arising of this pair of separate elements is called seeing.
People who have not been trained and do not know the vision-as-is meditation believe that the vision belongs to or is "I", "ego", "sentient being", or "personality". They think that "He who sees is me," or "I see," or "I know." Such an opinion or belief is called "sakkaya-ditthi" in Pali. "Sakkaya" means the separate existence of a group of matter (rupa) and psyche (nama). "Ditthi" means delusion or illusion. The phrase "sakkaya-ditthi" means delusion or illusion in relation to "nama" and "rupa" as they really exist.
For the sake of clarity, we will explain this delusion or illusion in more detail. At the moment of vision, the eye, the visual object (both of which are matter), and the vision (psyche) really exist. 'Nama' and 'rupa' are a reality, but still people are of the opinion that this group of elements is 'I', 'ego' or living entity. They think that "the one who sees is me" or "what is seen is me" or "I see my body". In this misunderstanding, the mere act of seeing is considered "one's self," and this is "sakkaya-ditthi," the misunderstanding of "I."
Until a person is freed from the illusion