Social Thought Theory is an important component in Buddhist thought and faith. It is an especially crucial domain in Mahāyāna Buddhist theory. Since Mahāyāna Buddhism tirelessly seeks the highest state of perfect awakening, its intense spirit of responsibility and concept of salvation toward sentient beings present an emphasis in social engagement as compared to traditional Buddhism. Its transformation and development as advocated by Contemporary Humanistic Buddhism poses the question of how to reasonably integrate with society, a particularly important issue in terms of Buddhist theory and practice. This paper focuses on the study of Buddhist Social Thought Theory, relatively overlooked in traditional Buddhist research, through an examination of the Queen Śrīmālā Sūtra, a major Third Century Indian Mahāyāna text, by utilizing a system of understanding and comparison for research and commentary.