In this article, I will introduce the contents of the Lotus Samādhi and illuminate it from a modern perspective. The Lotus Samādhi consists of 10 items. However, the important part can be said to be the correct insight of reality at the end of the 10 items. This correct insight of reality refers to the idea of emptiness, and from the viewpoint of repentance, it can be said to be great repentance and adorned repentance. However, the 10 items of the Lotus Samādhi are not fixed and unchanging, but can be flexibly approached. Nine items exist for the tenth item, and can be flexibly added or subtracted as needed. When attempting to reconstruct the Lotus Samādhi as practice method for modern people, it is necessary to pay attention to Thich Nhat Hanh's practice method and Mahasi Vipassana. In Thich Nhat Hanh's practice method, it is necessary to accept the viewpoint that daily life is practice, and in Mahasi Vipassana, it is necessary to accept that it presents contents that can be easily accepted by anyone. And I approaches the Lotus Samādhi from the viewpoint of meditation. Its contents include ethical practice, mental health, and escape from unconscious dynamics.