This invention relates to a two and three dimensional far infrared warm moxibustion device for rehabilitation and therapy, comprising at least a tube body made of far infrared ceramic material and respectively having an opening and a vent hole at two ends, wherein the opening and the vent hole have a receiving space therebetween and at least an electric heating unit with one end having a gripping part disposed with a control device thereon. At the end other than the end having the gripping part the electric heating unit is inserted into the tube body from the opening. The control device controls the temperature of the electric heating unit to temperature from 37 to 50 DEG C to keep transmitting the temperature to each tube body, whereby the tube body emits infrared with wavelength from 4 to 14 micrometers to stimulate the acupuncture points and organs of the human body to achieve the therapy effect.