The objectives of this research are: 1) to study the theory of knowledge in Theravada Buddhist philosophy; 2) to study the source of knowledge in Theravada Buddhist philosophy; 3) to find out some practical guidelines based on the source of knowledge in Theravada Buddhist Philosophy. It is a documentary research. The data were collected from the relevant sources: primary, secondary and related documents. The collected data were interpreted by the descriptive analysis based on the inductive method.

The research results were as follows: 

1. Theory of knowledge in Theravada Buddhist philosophy is the basic knowledge of concepts, ideas or universals. It focuses on the study of epistemology in the East. All sources of knowledge can be summed up into the following parts. In the concept of the West and Theravada Buddhist philosophy, the knowledge is divided into three levels: perception, inference and intuition which can be compared to Sutamaya-paññā (SMP), Cintāmaya-paññā (CMP) and Bhāvanāmaya-paññā (BMP). In order to refine the new knowledge it should use the way of knowledge with the external sources (paratoghosa), reasoned attention (yonisomanasikāra) and the Kalama Sutta. As to the  result of knowledge: external knowledge leads to realize everything outside while internal knowledge leads to realize everything inside and enlightened knowledge leads to realize everything clearly both outside and inside and to be awakened to all things. 

2. The source of knowledge in Theravada Buddhist philosophy is 1) SMP which is obtained from listening to others, from being instructed by others (paratoghosa) or experiences that exist along with the six-sense-bases (āyatana). This kind of knowledge cannot lead to the attainment of liberation. 2) CMP which is obtained from one's own thinking that has an understanding of impermanence, suffering, non-self which depends on thinking in categories to cause and effect and 3) BMP which is obtained by meditation that comes from the direct experience of the truth and makes right effort and leads to realize everything in the world and directly comprehend the reality of three characteristics (tilakkhana).

3. Some practical guidelines based on the source of knowledge in Theravada Buddhist philosophy is the knowledge obtained from listening to others 1) listening by delivering knowledge, listening well with respect and 2) listening by using six-sense-bases: listening and sound is related to consciousness and can create the wisdom by the dependent system of six internal-external pairs of sense bases with reasoned attention. The knowledge obtained from one's own thinking: 1) thinking is intellectual, analytical understanding and wisdom should be cultivated; 2) thinking is cultivates must be the thinking in good or positive ways as in the three of eightfold path and 3) thinking as three characteristics. The knowledge obtained by meditation that comes from the direct experience of the truth: 1) control of the mind and metal development, 2) evolution of the mind: doing concentration and 3) mind consciousness: doing insight meditation. Sources of knowledge are the sources of learning, practice in a daily life to solve the problem of living, convert to the wise man to live happily in present, and a next life and finally reach the higher goal of human beings. It is also the practical and lively ways to cultivate knowledge for using to change to correct goals of the life.

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