Abstract It is a given fact that sentient beings are inequal in all situations. However, both the views of the equality and the inequality of sentient beings exist as basic tenets in Mahayana Buddhism. How can opposing concepts exist without conflict? That is the purpose of this thesis.The ideas written here come from looking at the Eighty Flower Adornment Sutra through three distinct views; ‘Ontology’, ‘Epistemology’ and ‘the Stage of practice’. 1. Ontology: Including the discussion of ‘Principle’, ‘Phenomenon’ and ‘the relationship between Principle and Phenomenon’ three parts. 2. Epistemology: due to discriminating mind we tend to subjectively assign value (relativistic subjective value). This may then lead to drawing the wrong conclusions (wrong extend in various problems of discrimination) and then follow all experiences of inequality or discrimination. If we can melt the discriminating mind with absolute mind, then “relativistic subjective value” and “wrong extend in various problems of discrimination” will not happen. 3. the Stage of practice: According to the chapter of Da/sabhu^mika(十地品) in Eighty Flower Adornment Sutra, I would like to discuss different stages of bodhisattva which have different realization of views of equality of sentient beings.