The `Abhidharmakosa` is being praised as the 'Treatise of Wisdom' or the like，in both Chinese and Indian Buddhist circles. After having examined the subject matter，from the doctrinal structure and the contents of this work，it has been doscovered that the value of this `sastra` should not be as high as it is estimated by people.
From the doctrinal structure of this `sastra`, it has been found that this work has only amended some errors committed in the `Abhidharma-ynana- prasthana` and the `Samyuptabhidharma-hrdaya-sastra`. While from its contents, it has been found that its points of view are rather reserved and there are force interpretations.
As Vasubandhu，its author，was originally a Hinayana Buddhist who later converted to Mahayana Buddhism and became one of the founders of the Idealistic School，his `Kosa` is still an important work for the study of Indian Buddhism. This is because the later is a pioneer contributor for the establishment of the above-mentioned School. Besides, Sankara, a scholar of the non-Buddhist Vedanta School，also adopted the doctrines of the Idealistic School to establish his own point of view on Idealism.
As `Abhidharmakosa` is a forerunner to the doctrines of the Idealistic School，it won an important position. This is because it shows the development of Vasubandhu's own thought，and the history of Indian Buddhist philosophy. It even shows the development of the Indian thought. Regardless of this, the work respected by the people due to the reputation of its author，Vasubandhu.
