This paper deals with a Dunhuang manuscript ф. 102 ( M.1286 ) recorded in Kitaiskie Dokumentiiz Dun’khuna: Vipusk 1. Chinese Doucments from Dunhuang. It is called the commentary on the Vilamlakirti-nirdesa Sutra, chapters 1 and 2. Although below line 56 there is the original title, the content of the lines 1-56 in the original manuscript seems to be the same as the chapter one of the Sui Buddhist master Huiyuan’s The Record on the Meanings of the Vimalakirti-nirdesa Sutra. Yet lines 57-317 seem to come from chapters 8-14 of Kumarajiva’s translations of the Vimalakirti-Nirdesa Sutra. Its content also matches the Dunhuang manuscript S.2732. There are some small variants. Anyway, the manuscript ф.102 ( M.1286) seems to be a sheet with two different texts. Many texts in Dunhuang manuscripts do not have a fixed form and style, which is very different from the traditional transmitted literature. The manuscript ф. 102 was from Huiyuan’ s text, but it has some selected excerpts with additions. The second section of this manuscript, though its content is close to S.2732, looks more concise and elegant, which shows that it came from an eminent monk who edited the text for his own study or for his lecture. These texts are so valuable for understanding the commentaries of the Vilamakirti-nirdesa Sutra.