This paper concentrates on the thoughts of Sarvastivadin and Mahasanghika to examine the Buddha-view of Abhidharma Buddhism. The thoughts of Sarvastivadin are more conservative and emphasize on tradition and reality. Sarvastivadin advocates that Buddha, like humans, has a physical body which needs to take food and sleep, and also has to urinate and excrete. On the other hand, there are some limitations on the spiritual aspect of Buddha. However, the thoughts of Mahasanghika have a progressive tendency in which Buddha is ideal and perfect. Mahasanghika believes that Buddha is lofty and sublime, and besides, Buddha is omniscient, omnipotent and omnipresent. Probing into the Buddha-view of Abhidharma Buddhism, one can know the development of mankind’s intrinsic religious consciousness and understand the formation of the ideal Buddha-view in Mahayana Buddhism.
