"Kṣānti(acceptance)", one of the "catus-kuśala-mūla(four good roots)", is a key stage in the practice-structure of the Sarvāstivāda School. After arriving at "kṣānti" stage which is non-retrogressive, practitioner will enter the stage of "laukikāgra-dharma (the highest worldly dharma)" and then attain enlightenment. However, "kṣānti" stage was not formally established until the completion of the Abhidharma Mahāvibhāṣā Śāstra around 150 CE. and receives not enough research by recent Buddhist Scholars. This article traces the meaning and usage of the concept of "kṣānti" in the early Buddhist literature, examines the notion of "di-shun-ren (acceptance of following the truths)" in the Saṃgītiparyāyaśāstra and Jñānaprasthānaśāstra, and investigates how the Abhidharma Mahāvibhāṣā Śāstra establish the "kṣānti" stage. As a result, the origin and evolution of "kṣānti" stage is explained and the hermeneutic method of Abhidharma is revealed, with an eye to deepen our understanding of Scholastic Buddhism.