Buddhism Spreading to the East, copied by Dunhuang reel, which formed into works during Wu De years of Emperor Tang Gaozu, plays a significant and academic reference value in studying Buddhism, Taoism and their relations in Old and Medieval times. The editor built up his own historical conception about Buddhism in China by excerpting pseudo-history of Buddhism, of which a famous series from dharma through dreams by Emperor Han Mingdi were partly preserved. Buddhism Spreading to the East cited the content of Taoism in terms of describing debates between Buddhists and Taoists. Therefore, the content of Taoism from Northern Zhou Dynasty to Sui and Tang Dynasties are closely related to the Content of Lingbao written by Lu Jingxiu in Southern Dynasties. The topic of balance between Buddhism and Taoism, its focus and its solution were recorded in this book, which obviously reflects the various details about the conflicts between Buddhism and Taoism caused by Taoism as the emperor policy in Tang Dynasty.