Since the Indian Buddhism was introduced in China in the Western Han and Eastern Han Dynasties, in order to adapt to social environment of China and relieve pressure from the Confucianism and Taoism, it also provided much insights on filial duty and the culture of filial piety.In Chinese Buddhism, the filial duty is featured by the idea of requiting. Although there are many sutras on filial duty in the Buddhism, the Buddha Ullambana Sutra provides simple but specific feasible requiting method. Therefore, since Dharmaraksa in the Western Jin Dynasty translated the Buddha Ullambana Sutra, the Chi Dynasty Emperor (A.D.479-483) and the Emperor Wu of Liang held the Ullambana dharma assemblies, while temples and common people warmly participated in handling the Ullambana dharma assemblies. Until today, the Buddha Ullambana Sutra has been welcomed by the Chinese. During each lunar July in Taiwan, temples and local people will held Ullambana dharma assemblies, prepare many offerings, provide Triratna and read the Buddha Ullambana Sutra and other sutras in order to pray for protection of Triratna so that their parents in the world will enjoy their life without any illness or the deceased parents even seven-generation parents and relatives in hungry ghost world can be released from purgatory, which is a requiting to their favor. Therefore, the Ullambana dharma assembly is a dharma assembly good for both the ghostdom and the world. According to the Taisho-pitaka, the earliest one who wrote notes and commentaries for the Buddha Ullambana Sutra was the Commendation to Ullambana Sutra written by Huijing in the early Tang Dynasty. Because of anti-buddhism and attaching importance to the combination of Confucianism and Buddhism in the middle-late Tang Dynasty, Zongmi’s Identity of Bon-Odori Festival Commentaries covers the filial piety concept as shown in the Confucianism and Buddhism, which is relatively broader than Narrative and Complimentary Bon-Odori Festival, and has great influence on later generations. Zongmi is an eminent monk with wide learning and profound knowledge, who said in Identity of Bon-Odori Festival Commentaries that: Zongmi crime Xin suffered from bereavement in the earlier ages, who is conceived of hate whenever having snow and frost. Qie is under lifelong grave ridge, perpetual banquet, who shows filial piety, but without Shinto religion, therefore searching sages and men of virtue, and commend consummation devoutly. This practice is wonderful, since the fourth day of the monks, four supplies to support three statues. Zongmi has been engaged in this for several years and explaining its written admonition by following strictly its concept…. From this, Zongmi has expressed the filial piety to benefit for spirit-like doctrine from being engaged in learning the law and explanation of Identity of Bon-Odori Festival Commentaries. The author tries to understand the filial piety ideas of Zongmi via Identity of Bon-Odori Festival Commentaries. As a result, in addition to sorting out the filial piety ideas of Identity of Bon-Odori Festival Commentaries, this paper also compares with filial piety as shown in Confucianism and Buddhism in Identity of Bon
