Sambodhi Sangha's practice and cultivation is based on the seven Saṃyuttas common to the Southern lineage Theravada's Saṃyutta Nikāya and the Northern lineage's Saṃyukta-Āgama.. The seven Saṃyuttas are the earliest recorded teachings of the Buddha from the first council.
The practice of Sambodhi Sangha emphasizes the right view of “condition arising” and the insight into the body and mind, putting into practice the liberation from greed.
The monks and nuns communities of Sambodhi Sangha practice by meditate throughout the year. The monks and nuns do not accept, accumulate or use money, nor are there any attendants who manage money on their behalf.
Sambodhi Sangha propagates the original teachings of the Buddha in Taiwan as well as to other places around the world all year round, teaching the practice of Seven Factors of Enlightenment, and to attain in stages the three rounds and twelve aspects of the Four Noble Truths which put Buddha's teaching into real-life application, solving daily practical problems and leading towards a bright and successful life.