The report is devoted to the ideas of Abhidharma and the early Yogācāra about the nature of consciousness and subjectivity, which, from the author’s point of view, can be regarded as an example of the closeness of certain fundamental attitudes of Buddhism and phenomenology. The first part of the report contains the main parallels and differences between buddhist teachings and phenomenology: both systems pay close attention to the problem of subjectivity in cognitive experience, as well as to the development of methods for studying consciousness; at the same time, buddhism, in contrast to phenomenology, is focused on the concrete work with consciousness and offers a practice of meditation, the goal of which is the transformation of meditator’s consciousness. The second part of the report deals with the concept of adhimukti (adhimokṣa). In the context of meditation it denotes the mental force that determines the cognitive experience of the meditator and continues to affect his consciousness even after the meditation. In the author's opinion, this kind of meditative practice significantly influenced the formation of the theory of consciousness in various Buddhist schools. Particularly, in Abhidharma and early Yogācāra, it is the power of adhimukti, which determines the ability of living human to perceive, that constitutes the basis of the subjectivity of individual experience.