The Sutra of Five Hundred Brahmans was recorded in various catalogues of Buddhist sutras, but these catalogues hold differing opinions about the nature of this sutra. The manuscriptavailable to researchers, which is currently held in the Kyou-shooku manuscript repository in Japan and is numbered Hane 633-2, is the only version of this sutra surviving today and is thus of great academic value. According to this research, it can be determined that:(1)The Sutra of Five Hundred Brahmans was not translated by Juqu Jingsheng in the Northern Liang dynasty, and that its contents were not taken from the Sutra of Ajialuohena. (2)The sutra reflects the ideas of “Koulilunshi,” which was one of the twenty types of Buddhist heterodoxy in ancient India, and can be traced back to the thought expounded in the Taittirīya Upanisad.