In this thesis, we study the thought of the “Ananta –nirdesa Sutra (Innumerable Meaning Sutra), with the core concept of “Dharmata” (the true nature of reality). From the teaching about the profound meaning of all things to Bodhisattvas by the Buddha, this sutra had been developed the One Vehicle Truth to carry forward the Dharmata. According to this sutra, the Ananta –nirdesa comes from one doctrine. The doctrine here actually means formless which attributes to the true nature of all things (Dharmata), just as what Buddhas said, “There is no other doctrine but only the doctrine arising from Dharmata.” The Buddha even said that if one wants to practice the “Ananta –nirdesa”, one should observe the true inherent nature of reality of all things. The Ananta –nirdesa is not apart from the nature of emptiness and tranquility. It also exhibits the reality of all things in both world and transcending-world, and we shall see the true reality and suchnesses of all things (Dharmata) by contemplating the law of dependent origination (paticca-samupp?da, prat?tya-samutapada). The truthful thoughts of the Ananta-nirdesa Sutra lead us to comprehend the truth of “"the unsurpassed, deep, profound, subtle, and wonderful” and go on the Mercy Road. Here, the truth of “"the unsurpassed, deep, profound, subtle, and wonderful” actually refers that the true nature of reality is egoless. This sutra investigates the Dharmata of all doctrines and finds that the meaning of all Dharmata is raised from equal and true nature of reality that is the ultimate emptiness and tranquility indicated by Buddha. From the nature of emptiness and tranquility, we can see the “self-nature” of suchnesses in everything which is apart from illusion, attachment, discrimination and returns to Nirvana. All the phenomena are empty without self-nature, therefore, nature and phenomena are equal, empty and tranquil in nature. The Buddha taught people to abide in the reality which is abiding in the reality of all things (Dharmata) with the purpose of making people understand the real appearances of life and returning to the pure nature. If one contemplates and sees the true phenomena of the law of dependent origination, one should realize and experience the emptiness and tranquility of all things. That is the law of formless which is empty and calm in self-nature. That is also called the realization of the true praj?? (wisdom). The Ananta –nirdesa essentially expresses the spirit and the quality of Bodhisattvas who make resolution guiding by the Great Compassion. Through the Great Compassion purpose of the Buddha, this sutra exhibits the reality which teaches people to cultivate the Bodhicitta (the Bodhi mind) and to practice the Mercy Road (the Bodhisattva path). Keywords: Dharmata (the true nature of reality), Formless,middle way, Ananta-nirdesa (Innumerable Meanings), Bodhicitta, Mercy Road, the true aspect of one vehicle.