This study had the purpose and objectives about sense perception through sense-bases appearing in a scripture of Theravada Buddhism and a comparison of emotional perception through students’ sense-bases even the prediction of social and virtual factors including the factors of mental characteristics having the conceptual result through the students’ sense-bases in Jotika  Abhidhamma College School, Mahachulalongkornrajavidyalaya  University. To collect the data was dependent on the questionnaires to a sampling group of all 142 students. The data analysis used the value of frequency, percentage, means, standard deviation and using statistics for analyzing One-way ANOVA and multiple regression analysis.
           The result of qualitative research analysis was found that a process of perception and brain brought about an impact of external sense-feels or
exter– stimulus and internal sense–fells which were nervous system receiving data before being percept by a mental  current and its perceptual collection. According to the principles of Buddhism and the similar principles of physiology it was the function of structure in touching nervous system and sending the result to the brain which had different views of both did because the philosophy of Tharavada Buddhism explained that the matter (Rupa) was only an intermediary to receive the data which had a system of natural work and an expression of action under a control of mind.
            While a perception was a duty of mind but in the principles of physiology there was not any abstraction (Namadharma). Everything occurred from physical characteristics and the structures of working nervous system by depending  upon the brain with a basic function of evaluating a perceptual result. Mind in the meaning of physiology was the result of working brain.
             An analysis of relationship among social, virtual and mental characteristic factors and students’ perception of sense – objects in bases was found that virtual and mental characteristic factors had the relationship of perception to sense – objects in bases on the statistical significance and from the correlation matrix of so-called factors, three free variations of factors were not found that they had a mutual relationship, namely, no problem of Multicollinearity (r >0.85).  While a prediction of analytic result of coefficient was found that mental characteristic factors, ages and career could be built as an equation to a perception of students’ sense – objects in bases be depending upon three free variations for a common prediction of correctly percepting students’ sense – objects in bases at 19.8 percent in a confident level at 95% in order.

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