The images of Vaisravana at Dunhuang during the Tibetan Occupation,which show a unique art form,usually appeared as the paired images of Avalokite?vara and Ksitigabha. These images began to possess such functions as saving living beings and protecting their secular benefits thereafter. Nevertheless,the transition of Vaisravana belief from first protecting the kingdom to finally protecting the secular benefits of living beings was deeply rooted in secular belief. Images of Vaisravana during the Tibetan occupation at Dunhuang cannot reflect the belief in other places. Therefore,a comparative study of the Vaisravana belief local to Dunhuang and that of the Central Plains should be carried out to better understand it. These images of this period are significant for extensively studying Vaisravana belief at different times and in different places.