The article provides a theoretical analysis of the meditative practice of Tibetan Buddhism (Gelug school) and formulates an explanatory concept that allows to understand the essence of the practice in General and its individual elements on the basis of Western rational discourse. Purpose: to propose a scientific concept explaining the essence and content of the meditative practice presented in the treatise of one of the founders of Tibetan Buddhism Je Tsongkhapa. Methodology: The method of analogy was employed. Cultural analysis is based on using axiological approach. Scientific noveltyan: original explanatory concept is proposed, which allows to understand the essence of meditative practice of Tibetan Buddhism (Gelug school) on the basis of Western rational discourse. Results: the theoretical model was formulated, which allows to explain from the standpoint of modern humanitarian knowledge, the processes taking place with the consciousness of the adept and the results achieved in the course of meditative practice of сalm abiding (zhi-gnas) and heightened insight (ihag -thong). Practical implications: the results of the study can be applied in the study of oriental spiritual practices.