This paper is mainly on the Rejoicing Transference of Merits in The Large Sutra on Perfect Wisdom and the pattern of The Transference of Merits in Indian Buddhist Inscriptions. My approach is on innate construction of Buddhist doctrine and the method I take in the present study is wholly based on The Large Sutra, not only to deal with the discourses of all data-collecting, analysis, prescription and even criticism but to further set up relatively corresponding types, patterns, theoretical structures or some related subjects of academic investigations. To make the whole statement of this paper easier to follow, the discussion is systematically divided into following four parts. First, the background exploration of The Rejoicing Transference of Merits in The Large Sutra on Perfect Wisdom by understanding the sequential steps of Buddha doctrine and the specific context of those Dharma preachers is to point out the high level of the Rejoicing Transference of Merits in the study of Buddhist path. Secondly, trying to realize the closely interrelated connection between the doctrine of the Rejoicing Transference of Merits and other corresponding concepts, conditions and operations is considered to be by degrees stepping forward to the practice of The Rejoicing Transference of Merits. Thirdly, to establish the related learning steps, sequence and logic of the Rejoicing Transference of Merits can be roughly divided into two main parts, Rejoicing and Transference of Merits. With a piece of purified mind it is expected that one who tries to accumulate, achieves in sequence the level of no reversal and combines the Rejoicing Transference of Merits of the practice of Dharma nature would definitely get to the realm of the Supreme Enlightenment. Lastly, to show the characteristic of this significant practice it is of necessity to compare the Transference pattern of the Rejoicing Transference of Merits with that of Indian Buddhist Inscriptions. In conclusion, through the study and statement of this paper it not only figures out the background context of The Rejoicing Transference of Merits in The Large Sutra on Perfect Wisdom, provides us with the meaning between the lines of those profound context but also makes us understand that proper operations should be practiced under the different layers. The appropriate understanding of this before we do the practice is of great help to offer the better quality and benefit of the practice of The Rejoicing Transference of Merits.