At the Pogwangsa 普光寺 in Andong 安東, North Kyŏngsang Province 慶尚北道, South Korea, there is a wooden seated Avalokiteśvara bodhisattva statue thought to have been created around the thirteenth century (Koryǒ period). In 2008, 194 relics of ten types were found in its belly, including an approximately 1100 character “White Paper Black Ink Humane Kings Perfection of Wisdom Sūtra.” A report published in 2009 sees this fragment as Kumārajīva’s translation of the Ten Kings Sutra. However, reading this fragment, one finds that it is actually a commentary on the Ten Kings Sutra. But, being only a fragment, its author’s name is unknown. By comparing extant commentaries on the Ten Kings Sutra and this fragment, I found that it is not an extant commentary. Rather, it contains edited excerpts from a commentary by Wŏnch’ŭk (613–696), a Silla monk who was active in China, as well as at times explanations that build on this commentary. Judging from the number of chapters and the writing style, it may be a commentary by the Yogācāra scholar-monk T’aehyŏn 太賢, who was active around the mid-eighth century (Silla period).