The panca-'sila (five precepts) and the das 'akus'ala-karmin (ten virtues) have always been thought of as merely virtuous practices that lead to human or heavenly rebirth. Even though the pratimoksa-samvara (precepts for individual- emancipation) hold the panca-s' la (five precepts) as their foundation，and include the 'sila (precepts) for all the seven-fold assemblies (i.e. bhiksu，bhiksun，s'ramanera, 'sramanerika, 'siksamana upasaka and upasika) ,they exclude the das'aku'sala-karmin as a part of the pratimoksa- samvara of the seven-fold assemblies. Although the Mahayana Bodhisattva-'slas, observed by both the laity and left-homers, are compiled from Mahayana 'sutras and 'sastras, and hold the tri-vidha-'sila (three collective pure precepts) as their general axiom，none regard the das 'akus'ala-karmin as their foundation.Because of this, the Chinese Buddhists only carry on the formality of the external strict requirements by adhering to the Bodhisattva-s'la and lack the genuine effect of the practical and applicable sila that can be more readily learned and observed.
This paper is the detailed research of this issue through the Mahayana and Hinayana sutras and sastras and proposes that the das'akus'ala-karmin is not only a virtuous practice that merely leads to human or heavenly rebirth, but according to the Mahaprajn ~ aparamita-'sastra which states ︰ "The da'saku'sala-karmin embraces all 'slas" and else where it asserts ︰."..... the das'akus'ala-karmin assimilates all 'slas." The das'akus'ala-karmin is not only the basis of secular ethics, but is the foundation of the pratimoksa-samvara for the seven-fold assemblies and the Bodhisattva-'silas.
The present paper traces the inherent meaning and the implications of the das'akus'ala-karm in the Agamas, Abhidharma-ko'sa, the various Mahayana sutras and 'sastras of different periods and systems, as well as from the various writings of exegete from Indian，Chinese，and Tibetan Buddhst traditions.Even though the das'akus'ala-karmin entails three aspects concerning the physical body，four aspects dealing with speech and three of consciousnesses, its different facets of implications can be both shallow and profound; narrow and comprehensive. Moreover，to the ordinary it is profane，to the sages it is holy, it can be both minor and lofty; it's even practiced both by Buddhists and non-Buddhists; it is practiced also by left-homers and laity.Whether (the context in which) it is worldly or world-transcending，whether there is a Buddha or not -- the das'akus'ala-karmin could be applicable and practically consummated within the criteria of ethics and virtue. In nature，the das'akus 'ala-karmin can be comprehensive and flexible. Therefore，the das 'akus'ala-karmin is the ultimate meritorious and most flexible form of Bodhisattva-'sla.
The view points towards the Bodhisattva-'sla of the ancient Chinese Mahayana masters wh
