In Dunhuang manuscripts, different characters with similar graphic forms are sometimes used interchangeably. For example, in many manuscripts it is difficult to distinguish between sets of characters like “Ce (策) ”and “Rong (榮) ”, ”Shou(收)” and “Mu(牧)”, ”Mu(牧)” and “Mei(枚)”, ”Xian(先)” and “Guang(光)”, ”Ling(靈)” and “Xu(虛)”,“Bei(北)”and“Bi(比)”,“Qian(遣)”and“Yi(遺)”,“Jing(莖)”and“Wu(莁)”and“Shi(筮)”,“Jing(巠)”and“Wu(巫)”and“Zhi(至)”,“Wu(誈)”and“Wu(誣)”,“Jin(今)” and “Ling(令)” and “He(合)”,“Mian(免)” and “Tu(兔)”,“Mian(免)” and “Dui(兌)”, “Di( 弟 ) ” and “ Di(第)”. When interpreting Dunhuang manuscripts we should rely on the context in determining the proper transcription of these characters.