A wheelchair seat cushion comprises a back pad module and a seat pad module which is connected with the back pad module. A resilient intermediate layer is provided within the back pad module and the seat pad module. A heat generating device is provided within in the resilient intermediate layer, wherein the heat generating device is positioned corresponding to at least one acupuncture point of a back of a user, and heat generated by the heat generating device is conducted to a body of the user via the at least one acupuncture point in order to keep the body of the user warm.