The aim of this thesis mainly concerns about the idea of Bodhisattva in Sarvāstivādin. On the other word, from the first beginning to become a Bodhisattva, until He practices the final process so called ”Laksana-vipāka-karma”. He need to spend about Three Big Asamkhya-kalpas, and wholly practicing the Four Pāramitās as a kind of Bodhisattvacārya. After He died, He can go to the ”Tusita Heaven”, and will become the Final Bodhisattva, until He reborns to the Middle India of Jambū-dvīpa and finally becomes a Buddha. All these steps of Bodhisattvacārya, indeed, constructed the whole story of the idea of Bodhisattva in Sarvāstivādin. Therefore, the mainpoint of this thesis is trying to discuss about the question of ”the Thirty Two Laksanas” and ”the Eighty Kinds of Goods” of a Buddha in ”Laksana-vipāka-karma”. After these, we also discuss detailed about the time whether we need to spend for One Hundred Big Kalpas, or Ninety One Big Kalpas in ”Laksana-vipāka-karma” in order to become a Buddha.