Laṅkāvatāra Sūtra, a treasure of the Dharma, is an essential text among all Buddhist sūtras. Many Buddhist schools, such as Madhyamaka, Yogācāra and Madhyamaka-Yogācāra in India, Chan School in China, and Nyingma School in Tibet have developed their fundamental doctrines based on the Laṅkāvatāra Sūtra. It has a core position in the doctrines of Master Taixu. Therefore, it is a scripture that spans regions, cultures, and schism of schools. Given such objectives, it is worth exploring. This paper will compare the interpretations of Śāntarakṣita and Master Taixu, both being far apart in time and space. On the one hand, Śāntarakṣita is the founder of the Madhyamaka-Yogācāra School of Indian Buddhism and early Tufan Buddhism. On the other hand, Master Taixu is the pioneer of Buddhism for Human Life in the 20th century with great influence worldwide. Comparing their interpretations of Laṅkāvatāra Sūtra can expand the understanding of the Sūtra.
