Research on Sanskrit Buddhist texts is still just beginning here in Taiwan. We have a great need for more teaching material to assist in language acquisition and increasing familiarity with Sanskrit Buddhist texts. 唯識二十論 is an well organized classical work of Mind-only School. Vasubandhu (世親,active during the 5th century in northern India) wrote elegantly within a rigorous theoretical framework. This is an excellent text for those who wish to study Sanskrit Buddhist works, which is why I have chosen it for teaching and research. I hope that through research on this work, practical teaching material suited to local needs may be developed. The main content of this work is twenty poems and prose pieces which elucidate how to establish the doctrine of "Three Realms are Mine-only" (三界唯識) within the structure of Mahayana Buddhism. "If all dharmas were not products of consciousness, if the three realms were not the products of the mind, what problems would crop up?" This paper deals with these issues point by point. Next, the Mind-only school maintains that "when inner consciousness is raised, outer circumstances seem to appear" (the "circumstances" refer to the objects of cognition). When external circumstances are recognized, the internal cognition ability plays a vital role; most people are unable to recognize outer circumstances directly, but recognize them through the medium of images presented in the inner mind. But since common mortals are incapable of realizing reality, they cling to all sorts of mistaken ideas which create karma and lead to suffering. This research concentrates on linguistic analysis, including terminology, sentence analysis, translations, and comparison of the various Sanskrit Chinese and Tibetan translations; I use modern teaching concepts and principles to furnish practical Sanskrit teaching materials. I have completed the following main topics:1. Basic research on Sanskrit Buddhist texts. Concentrating on developing the capability to read original texts, I have concretely incorporated current Buddhological methods and results from Europe, America, and Japan. I have not neglected our own particular qualifications: it is very convenient for us to use Chinese translations passed down through the ages, so that we may fashion our own domain of Buddhist studies. 2. Providing Sanskrit Buddhist teaching materials. I provide teaching materials based on the Sanskrit 唯識二十論 to meet the needs of the current local Buddhist studies environment.