通過比較認為：唐代中國佛教高僧撰寫的《父母恩重經》有五個版本. 大足寶頂的變相內容與敦煌 P. 3919《佛說父母恩重經》寫卷有直接聯繫. 寶頂的變相圖形和內容是在此基礎上產生的又一新版本. 道教的《父母恩重經》未能被表現為視覺化的美術作品是因受到其自身教義的約束所致. 大足的《父母恩重經》變相，剃出佛教「因果報應」的教義，仍具教育人們應恪守中華民族傳統美德「孝道」的現實意義.
The No. 15 Stone Carving of Parental Love at Paoding，Dazu，together with its inscriptions, has been made public. The scrolls of Buddhist sutras originally kept in the Dunhuang grottoes have also been edited and published. Based on the aforementioned two publications, the author of the present paper has made a restudy on the No. 15 Stone Carving of Parental Love. The paper is divided into three parts. Part One is a description of the Stone Carving of Parental Love with its inscriptions. Part Two makes an inquiry into the origin of the inscriptions and Part Three explains the reason why the similar stories about Parental Love in the Daoist classics failed to be converted into any form of visual art.
A comparative study reveals that there are five versions of the Sutra of Parental Love，all of which were written by the distinguished monks living in the Tang Dynasty (618-907 A.D.)，and that the Sutra of Parental Love described by the No. 15 Stone Carving at Paoding，Dazu is directly related to the sutra scroll P. 3919 excavated from Dunhuang. This Stone Carving is a new version of the same story. It is argued that the reason why the similar stories about Parental Love in the Daoist classics failed to be converted into a form of visual art is rooted in the limitation of the Daoist doctrine itself. The author believes that the idea conveyed by the No. 15 Stone Carving，exclusive of the notion of Karma underscored by Buddhism，remains significant，reminding people that they should comply with the "filial piety," a traditional virtue cherished by the Chinese nation.
