The Pen-chi Ching is an important Taoist text of the early T'ang dynasty marking the introduction of a new doctrinal system within Taoism–the Learning of the Twice-Profound–which exerted considerable influence on the thought of later Taoist texts of the period. On closer inspection, however, it contains an astonishing number of terms and phrases reflecting linguistic conventions of Buddhist scriptures. Thus the present thesis explores the relationship between the Pen-chi Ching and Buddhist works through an analysis of historical sources, linguistic usage, and doctrinal elements. As far as historical sources are concerned, emphasis is placed on the study of texts dealing with the history of Buddhism and Taoism as well as that of their canonical scriptures. Regarding linguistic usage, the idiom of texts of both traditions is compared and analyzed. In terms of doctrinal elements all Buddhist concepts found in the Pen-chi Ching are identified and their sources traced. The aim of this thesis is to investigate how the compiler(s) and/or editor(s) of the Pen-chi Ching made heavy creative use of the language and thought of Buddhist scriptures. In addition, an attempt is made to identify along which principles the author(s) tried to structure the text. It was discovered that, following the system of the five periods of the Buddha's teaching proposed by Ven. Hui-kuan of the Liu Sung dynasty, the entire buddhadharma was incorporated into the Pen-chi Ching, in other words, all important Buddhist sutras produced in the previous centuries were integrated into the new scripture, which thus became truly a representative work of this specific epoch.
