It has been pointed out that there is a problem in the framework of intellectual history regarding the Three and One Vehicle theories presented by Tokiwa Daijo 常盤大定, which describes that Chinese controversy by focusing on the controversy between Tokuitsu 徳一and Saichō 最澄 in Japan.
In this paper, in an attempt to revisit the historical framework of the controversy between the Three Vehicle and One Vehicle theories presented by Tokiwa, I examine the controversy between the Three Vehicle and One Vehicle Theories in Dunhuang manuscripts, and show that in the early Tang period: (1) Dunhuang manuscripts contain fragments of the Yisheng foxing jiujing lun 一乗仏性究竟論 by Fabao 法宝; (2) descriptions in the Dunhuang manuscripts related to the controversy between the Three Vehicle and One Vehicle theories fall under the influence of Daoyin 道氤 (668–740), who was influenced by Chinese Yogācāra and emphasized the One Vehicle theory; (3) discussions on the debate regarding emptiness and existence (空有諍論) in Dunhuang show a different aspect than the development of the debate in Japan.