This research adopts Picture Book Heart Sutra to life education in elementary schools in Taiwan, integrating the Buddhist view of life into elementary school curriculum and instruction. It expounds the meaning of religious education and life education and constructs a suitable teaching plan for the fields of elementary school’s domain. Taking the school as the research field, it takes the five fables in the Picture Book Heart Sutra to design a life education curriculum plan. Besides, this research follows the principles of greed, hatred and ignorance and combines with the Heart Sutra life education philosophy, so that students can study in the life education atmosphere. Through the implementation of this course, it encourages students to internalize the knowledge they have learned and has positive impact on their view of life. All of these would achieve the teaching effectiveness of the Picture Book Heart Sutra life education. Through the fables in the Picture Book Heart Sutra, we could realize that we should not cling to the false appearances of all things in the world to and come up with greed or anger. Instead, we should use the wisdom wisely and think twice before taking a step. Since seeing is not believing, we must use the eye of wisdom to verify everything. We have to realize the truth clearly and avoid the bias and misunderstandings. For doing a work, we must get rid of distracting thoughts, and focus on one's mind with the great wisdom of Prajna. By doing so, we could overcome the barrier of cognition and the worries to see our mind. We should understand that death is an inevitable process of every life and learn to face it with a positive attitude and not deliberately suppressed our emotions. What’s more, seize the present and cherish life. For teaching, teachers can use picture books as resources. Taking picture books to trigger ideas, we could design contents suitable for children's age to internalize their learning experience. Moreover, we are able to enrich curriculum plans through picture books. With the attraction and experience of picture book stories, it promotes children's positive development in society, intelligence, culture, life, and values.