This article discusses Dun-Huang manuscript P2305 ”A Text of Expounding the Lotus Sutra” from the aspects of structure and content. As regards the aspect of structure, this manuscript follows the general stylistic rules of Dun-Huang manuscripts, and has its specific structure also. The first sentence of the explanation in prose which follows a quotation from the Lotus Sutra is usually the headline. Some of these headlines is given by the author himself, and most of them borrowed from Kui-ji's A Commentary on The Profound Meaning of the Lotus Sutra. With regard to the style of writing, the author was skilled in the description of landscape and the real situation of humane existence. Regarding the aspect of thought, the explanation in this manuscript is mainly oriented towards worldly Buddhist practices. The main commentaries of the Lotus Sutra by the ancient Buddhist scholars in India and China whether regard the hermit (devadatta's previous existence) as a wicked person or consider his deeds as a kind of expedient means; all agree that the hermit was a foe of the king (Buddha's previous existence).This must be attributed to the bad impression devadatta made on the Buddhist members. The image of the hermit in P2305, however, is really a good teacher, totally disconnected from that bad impression. This may be due to a positive appreciation of the speaker of the Lotus Sutra and the endeavour to cater to the audience of popular Buddhist believers. Moreover, most of the teachings taught in this manuscript are with in the scope of getting the advantages of men and gods, just as the human life is short and full of sufferings, unwholesome karmas lead to bad destinations, to increase merits and decrease sins, etc…, and to renounce the family to practice Buddhism in the forest.