本文針對鳩摩羅什與慧遠大師的佛學問答所輯成的《大乘大義章》進行理論探究，藉哲學觀念之解析，彰顯鳩摩羅什對中國大乘佛學義理的理解成果，並進行更深入的討論，從而推進大乘佛學若干核心概念的義理深度. 本文集中處理法身，菩薩，佛，阿羅漢等存有者身心結構的義理問題，及涅槃，色法四大，菩薩遍學，住壽，授記，見佛等佛學觀念在大乘佛學進路下的義理的問題. 研究進程中，使用[以本體論，宇宙論，功夫論，境界論為四方架構的基本哲學問題研究法]，將鳩摩羅什的大乘理解進行詮釋，及提出作者的若干觀點. 《The ultimate wisdom of the Mahayana》was written by Kumarajiva, the most influential Buddhist sutra translator in Chinese history. He discussed many important philosophical problems of the Mahayana, and all of his ideas were full of creative understanding through his re-interpretation of almost all the important concepts of the Mahayana, including nirvana, Buddha, bodhisattva, Arhat，and the statements about bodhisattva should learn all the ability that the other sage owned，Buddha will confirm the Buddhist learner’s achievement，doing deep meditation people can encounter the Buddha and learn from him，bodhisattva doesn’t desire to live in any particular world forever. The author tries to discuss these ideas and to exhibit the speculative process of his interpretation. The most important understanding in the study of this book is that the perfect personality of Buddha is not understood as an unmoved personality just holding on his nirvana situation but a busy worker who keeping trying to help all the bodhisattvas’ job. And in the doctrine of the Hinayana the Arhat is the perfect sage，but in Mahayana’s understanding there are still much things to learn to get the Buddha’s real personality therefore the Arhat is not yet the Buddha and what he need to learn is just that the bodhisattva’s doing. Kumarajiva had many famous and successful disciples, in them the Seng-chao and Tao-sheng were the most glories, both had important Buddhist philosophical works and proposed new statements of the Chinese Buddhism. In this article the author wish to promote Kumarajiva’s position in the Chinese Buddhism history from an excellent sutra translator become also an outstanding philosopher，by illustrating his discussions in the Mahayana. Actually the author thinks that Kumarajiva’s achievement in the Buddhism is much higher than his two famous disciples.
