**받아들이는 마음**은 특히 상좌부의 교학과 아비담마에서 사용하는 용어로, 과거에 쌓은 업의 결과로서, 감각적 대상을 만났을 때의 인식과정의 한 단계에서 그 감각적 대상을 받아들이는 작용을 하는 '의근의 한 유형으로서의 마음'이며, 구체적으로는 다음의 총 2가지의 마음을 말한다.Bhikkhu Bodhi & Allan R. Bomhard (2007). A Comprehensive Manual of Abhidhamma. Charleston Buddhist Fellowship. pp.34~35.
 When a sense object impinges
on a sense faculty at one of the five sense doors, for example, a visible form on the eye,
first there arises a ) to the object. Immediately after this, eyeconsciousness
arises seeing that form. This act of seeing lasts only for a single mindmoment.
Immediately thereafter, a  arises that apprehends, or receives, the object
that had been seen by eye-consciousness. This is the receiving consciousness, which
results from the same type of 

과거에 쌓은 업이 불선업(해로운 업)인 경우 과보로서 마음에 들지 않는 감각적 대상 즉 괴로운 감각적 대상 또는 슬픈(우울한) 감각적 대상과 만나게 되는데 이 경우에 위 두 마음 중 첫 번째 것이 인식과정 중에 일어난다. 과거에 쌓은 업이 선업(유익한 업)인 경우 과보로서 마음에 드는 감각적 대상 즉 즐거운 감각적 대상 또는 기쁜 감각적 대상과 만나게 되는데 이 경우에 위 두 마음 중 두 번째 것이 인식과정 중에 일어난다.

받아들이는 마음은 다음의 분류 또는 체계에 속한다.

욕계 마음 一 54가지
 
 
 원인 없는 마음 一 18가지 一 누적 30가지
 
 해로운 과보의 마음 一 7가지
 
 
 
 
 
 
 
 
 
 원인 없는 유익한 과보의 마음 一 8가지

## 의근과 의식
받아들이는 마음은 안식이식비식설식신식의식의 6식 중 의식이 아니라 안근이근비근설근신근의근의 6근 중 의근(마노)이다.Bhikkhu Bodhi & Allan R. Bomhard (2007). A Comprehensive Manual of Abhidhamma. Charleston Buddhist Fellowship. p.37.
“Immediately thereafter, there arises the mind-element, performing the function of ‘receiving’
( 즉, 의식 즉 제6의식의 한 유형이 아니라 의근의 한 유형이다. 18계의 법체계로는 의식계가 아닌 의계에 속한다. 즉, 받아들이는 마음은 식이 아닌 근이다.

그렇기는 하지만, 의근은 안근이근비근설근신근의 5근과 같은 신체적 물질이 아닌 정신적 물질 또는 작용기관 또는 인식도구이므로, 안식비식설식신식의식의 6식과 함께 7심계(七心界)에 속한다. 따라서 '마음'이라고 할 수 있다.

## 평온
불교에 따르면, 모든 마음은 반드시 느낌을 동반한다. 즉, 고수(괴로움)낙수(즐거움)우수(슬픔)희수(기쁨)사수의 5수 중의 하나와 함께한다.

인식과정 중에 받아들이는 마음이 일어나는 단계는 아직 그 대상이 괴로운 대상인지 즐거운 대상인지 괴롭지도 즐겁지도 않은 대상인지, 슬픈 대상지 기쁜 대상인지 슬프지도 기쁘지도 않은 대상에 대한 확정적인 판단이 내려지기 전의 단계이기 때문에 받아들이는 마음은 사수 즉 평온과 함께한다.

## 인식과정에서의 받아들이는 마음
감각적 대상의 인식과정, 즉, 전5식의 대상 즉 색경성경미경향경촉경이 해당하는 근 즉 안근이근비근설근신근 앞에 나타날 때의 인식과정 중 초기 6단계는 아비담마에 따르면 다음과 같다. 초기 6단계를 통해 그 감각적 대상을 대략적으로 인식하며, 그 감각적 대상을 세부적으로 명확히 인식하기까지에는 이후 여러 단계가 더 진행된다.Bhikkhu Bodhi & Allan R. Bomhard (2007). A Comprehensive Manual of Abhidhamma. Charleston Buddhist Fellowship. p.37~38.
 When an
external sense object impinges on one of the five physical sense organs, before the
appropriate sense consciousness can arise — for example, eye-consciousness seeing a
form —, another consciousness must have arisen first. This consciousness is the fivesense-
door adverting consciousness (), which has the function of
adverting ( to whatever object is presenting itself at one of the five sense doors
(). This consciousness does not see, hear, smell, taste, or touch the object. It
simply turns to the object, thereby enabling the sense consciousness to arise in immediate
succession.
 This is the turning of the mind towards an object. Āvajjana forms the first stage in the process of
consciousness. When an object of the five physical senses is involved, it is called “five-sense-door
adverting consciousness” (); in the case of a mental object, “mind-door adverting
consciousness” ( (fourth revised edition [1980]), pp. 30—31.
 A single unit of sense perception , being conditioned through a sense
organ and its corresponding object, forms in reality an extremely complex process, in which all the single
phases of consciousness follow one another in rapid succession, performing their respective functions, for
example:
“As soon as a visible object has entered the range of vision, it acts on the sensitive eye-organ
() takes
place.
“As soon, however, as subconsciousness is broken off, the functional mind element, grasping the
object and breaking through the subconscious stream, performs the function of ‘adverting’ () the
mind towards the object.
“Immediately thereupon, there arises at the eye-door, and based upon the sensitive eye-organ, the
eye-consciousness, while performing the function of ‘seeing’ ()…
“Immediately thereafter, there arises the mind-element, performing the function of ‘receiving’
() the object of that consciousness…
“Immediately thereafter, there arises…the mind-consciousness element, while ‘investigating’
() the object received by the mind-element…
“Immediately thereafter, there arises the functional, rootless mind-consciousness-element,
accompanied by indifference, while performing the function of ‘determining’ () the object…
“Now, if the object is large, then immediately afterwards there flash forth six or seven ‘impulsive
moments’ () or twelve unwholesome
() classes of consciousness.
“Now, if, at the end of the impulsive moments, the object at the five-sense doors is very large and
at the mind-door clear, then there arises, once or twice, one of the eight root-accompanied -resultant
classes of consciousness of the sense-sphere, or one of the three rootless -resultant mindconsciousness-
elements… Because this consciousness, after the vanishing of the impulsive moments,
possesses the faculty continuing with the object of the subconsciousness, taking the object of the
subconsciousness as its own object, thereby, it is called ‘registering’ .” 
), or
of “determining” (); if very weak, only an excitation of the subconsciousness takes place.

The process of the inner, or mind, consciousness, that is, without participation of the five physical
senses, is as follows: in the case that the mind-object entering the mind-door is distinct, then it passes
through the stages of “adverting at the mind-door” (), “the impulsive stage,” and “the
registering stage,” before finally sinking into the subconscious stream. Cf, Nyanatiloka,  (fourth revised edition [1980]), pp. 227—228.
Mehm Tin Mon (2015). The Essence of Buddha Abhidhamma. Third edition. Mehm Tay Zar Mon, Mya Mon Yadanar Literature. pp.37~38.

 are given the following symbols and
names.

1 Upekkhā-sahagataṁ cakkhuviññāṇaṁ
eye-consciousness accompanied by neutral feeling.
2 Upekkhā-sahagataṁ sotaviññāṇaṁ
ear-consciousness accompanied by neutral feeling.
3 Upekkhā-sahagataṁ ghānaviññāṇaṁ
nose-consciousness accompanied by neutral feeling.
4 Upekkhā-sahagataṁ jivhāviññāṇaṁ
tongue-consciousness accompanied by neutral feeling.
5 Dukkha-sahagataṁ kāyaviññāṇaṁ
body-consciousness accompanied by painful feeling.
6 Upekkhā-sahagataṁ sampaṭicchana-cittaṁ
receiving consciousness accompanied by neutral feeling.
7 Upekkhā-sahagataṁ santīraṇa-cittaṁ
investigating-consciousness accompanied by indifference.

Of the seven cittas mentioned above, the first five are known as
 that are conscious of the five senses.
The last two, i.e., , represent
two connecting stages in the process of cognition (awareness of
an object).
For example, when a visible object appears in the eye, a series of
consciousness has to arise and perish in order to see the object. First
 (five-door directing consciousness) directs the consciousness
stream towards the object. Then  (eye consciousness)
sees the object and transmits it to the next consciousness.
 (receiving consciousness) receives the sense
object. Then  (investigating consciousness) investigates the
sense object. Then  (mind-door directing consciousness)
determines the sense object whether it is good or bad. We are
aware of the sense object roughly at this stage.
Similarly, when an audible voice strikes the eardrum, a series of
consciousness, i.e., ,
, etc., has to arise and perish before we
can hear the voice.
 are essential for cognition
of the senses at the five sense-doors .