梵語śakra，藏譯是brgya byin。brgya意指「百」、「多數」，byin是動詞sbyin（給予、布施）的過去式，整個直譯是「百施」，這和śakra的詞義「強而有力的」不合。由於《翻譯名義大集》明確規定：śakra要譯作brgya byin，因此本文擬從「Sgra sbyor bam po gnyis pa（語合二章）的解說」、「命名帝釋的由來」、「śatakratu在佛典中的用例」及「中土注述的釋義」四個方面說明這規定是如何產生。首先，根據《語合二章》得知，śakra有二義：「堪能」及「做了百種供施」。其次，關於命名帝釋的由來，《雜阿含》用動詞「堪能」解釋，說帝釋「堪能布施」，因此稱為「釋」；《相應部》則用音近詞sakkaccam闡明，說帝釋「曾恭敬布施」，所以命名為sakko。由於「百施」義無法從śakra的語法結構及動詞字根分析出，所以brgya byin一譯應該是像《相應部》的解說一樣，是先經諧音釋義後才譯出，而譯者使用的諧音詞極可能就是榊亮三郎版《翻譯名義大集》所補充的śatakratu。經考察佛典中的śatakratu，筆者推測：本義是「百次馬祠」的śatakratu，應該受了佛教帝釋的「布施」特質沾染，所以也具有「百度供施」之義，從而可以拿來解釋śakra。最後，藉由中土注疏的釋義證明：藏譯者可能先把其中的śa（釋）解成音近詞śata（百），kra（迦落）解成音近詞kratu（勇施），致使śakra具有śatakratu（百施）之義，所以才會譯作brgya byin。
The Sanskrit "śakra" is translated as "brgya byin" in Tibetan. "Brgya" means "hundred or plural," and "byin," the past tense of the verb "sbyin," means "gave or donated." "Brgya byin" is therefore translated literally as "gave or donated one hundred or many times," but this ignores the original meanings of "śakra," namely, "strong, powerful, or mighty." Yet Mahāvyutpatti prescribes "śakra" to be translated as "brgya byin," so based on Sgra sbyor bam po gnyis pa, the origin of the name "śakra," the usage of "śatakratu" in Buddhists texts and Chinese exegeses of "śakra," this paper is going to explain how this prescription may have been derived. To begin with, it is known from Sgra sbyor bam po gnyis pa that "śakra" has two meanings: "be able to" and "have performed 100 or many offerings and donations." However, in Saṃyukta-āgama "śakra" was interpreted by means of the verb "be able to," so that Śakro was thus called because he was able to give alms. In contrast, in Saṃyutta-nikāya "sakko" was explained in terms of "sakkaccam" which is close to "sakko" in phonetic formation, to indicate that Sakko was so called because he gave alms respectfully. Since the verbal origin and morphological formation of "śakra" don't reveal the sense "donated one hundred or many times," its Tibetan counterpart "brgya byin" may be the product of Nirukta analysis as the exegeses in Saṃyutta-nikāya suggest. The homonym used by translators is likely to come from the supplemented "śatakratu" in Sasaki Ryūzaburō's（榊亮三郎） edition of Mahāvyutpatti. Moreover, having examined the usages of "śatakratu" in Buddhist texts, I suggest that the change in the meaning of "śatakratu," from "one who has made 100-horse sacrifices" to "one who gave alms one hundred times," may result from the Buddhist interpretation of "śakra," so that "śatakratu" could be used to explain "śakra." Finally, in the light of Chinese exegeses, I suggest that the Tibetan translator may first interpret "śa" with "śata" and "kra" with "kratu," the two combined giving rise to the meaning "donated one hundred or many things,"（百施） and "śakra" is thus rendered "brgya byin" literally.
