Makashikan is a commentary on Endonshikan (perfect and sudden cessation and contemplation) among three kinds of contemplation (Endonshikan, Zenjishikan [the method of gradual attainment of the ultimate enlightenment] and Fujoshikan [indeterminate meditation]) and four kinds of samadhi (jogyo zanmai [samadhi through continual walking], joza zanmai [samadhi through constant sitting], hangyo hanza zanmai [half walking, half sitting], and hiko hiza zanmai [samadhi neither through walking nor sitting]), which construct the Tien tai contemplation.
摩訶止観は天台止観を構成する三種止観（円頓止観・漸次止観・不定止観）と四種三昧（常行三昧・常坐三昧・半行半坐三昧・非行非坐三昧）の内の、円頓止観についての解説書。