Master Xia Jing Shan has been devoted to Buddhist painting according to his realization of Buddhism over the past century. He uses painting for inspiration and cultivation. Flowers, landscapes, figures he painted demonstrate excellent skills and convey mind and thought of artist. In this study, the author focuses Arhats in both god and human features of Master Xia’s various Buddhist and Bodhisattv paintings. According to features of shaping, lines, and composition of Master Xia’s artworks, the understanding of creation contents is constructed. Due to limits of research materials, however, the objective has been set to conduct a basic research that constructs discourse contents. Before returning to China, Master Xia lived in Taiwan. Today, he set up the Foundation to make contribution to art education. The author would like to take the first step of constructing and compiling historical materials for future expansive effects for the provision of more educational and inspiring functions.