This thesis explores Luhmann's system theory and how to view the development and communication of Buddhism's thought of Dependent Origination. Luhmann does not take "human being" as the subject, but observes religion from the perspective of "systems". According to Luhmann, society is built on the operation of "communication", and it is "systems" instead of "human being" that participate in communication. The purpose of this thesis is to explain Buddhist philosophy by using the uniqueness of Luhmann's system theory. This thesis is divided into three parts: First, it explains the structure of Luhmann's system theory and the basic mode of operation, emphasizing the form resulting from the distinguishment as the system operates, that is, the difference between "system” and “environment". Through this difference, the system refers to the difference between itself and others to expand the mode of system operation. Secondly, it analyzes Luhmann's concept of religion, how religion evolved into a modern functional differentiation system, how the differentiated religious system operates using the form of meaning, and how religion maintains its own consistency in the communication system. Last but not least, based on the concept of the basic operation of Luhmann's system theory, it analyzes the concept of "Dependent Origination" in Buddhist thought. At first, it expounds the evolution process of Buddhist thought, and then explains how Buddhism develops the mode of operation of the Buddhist system by means of Dependent Origination, and how the Buddhist system observes and operates, resulting in the paradox of communication. The conclusion points out the similarities between systems theory and Buddhist thought.
