Vimalakīrti Nirdeśa Sūtra, which has been regarded as a sutra of Mādhyamaka thought, but Kuiji’s commentary, which based on Hsuanchuang’s translation, mentioned a different interpretation of it. This research tried to clarify Kuiji’s interpretation by analyzing the structure in his commentary. And then, the research found that Kuiji’s point of view could be known as “Buddha-land”, especially “Mind-only Pure Land”. Furthermore, Kuiji stated that “Mind-only Pure Land” was as a practice way of Yogacara school. On the other hand, Kuiji classified this sutra as a complex of Mādhyamaka thought and vijñpati-mātra thought. However, Vimalakīrti Nirdeśa Sūtra was established in 1th-2th century, when vijñpati-mātra thought hasn’t appeared yet. Due to the sutra, it only mentioned the connection between mind and “Buddha-land”. Therefore, Kuiji’s commentary was a kind of viewpoint from the Yogacara school, and it was written in order to praise this school.