With a close examination of the inscriptions and load this paper with much references to the historical records and many other established achievements made by the former research on this academic field, this article believes that Cave 43 at Maiji Mountain Grottoes was the place where there was once buried the coffin of Queen Yifo of the Wendi, the emperor of the Western Wei Dynasty, later to be known as Ji Ling (The Nirvana Tomb) and trying to made a study of this important cave by discussing comprehensively on its architectural form and motif of its sculptures and the art style of Cave 43.