This paper is to attempt an analysis and study of the contents of the Mahāyāna-sūtra. In other words, analyzing the structure, the function and the way of thinking, as clearly as possible, is the aim of this paper. Also the comparative study of eka-yāna and tri-yāna theories in the Saddharmapuṇḍarīka-sūtra and the Daśabhūmika-sūtra, that I have already studied, and pointed out the similarities and the differences between them. However, the study lacked the consideration of a Structural-Functional Analysis. Hence, I show diagrams about the structural relationship (= Structural-Functional-Analysis) of the concepts of contents on two sutras in order to clarify the difference of their eka-yāna and tri-yāna theories. In conclusion, the present study has suggested that the relationship of the eka-yāna and the tri-yāna theories are theoretical and abstractive in the Daśabhūmika-sūtra, however, is practical and concrete in the Saddharmapuṇḍarīka-sūtra. Moreover, it implies that the Saddharmapuṇḍarīka-sūtra indicates the precede form and the Daśabhūmika-sūtra indicates the succeeding form from the point of view on the history of thought.
