The flourishing of Buddhism during the Liao dynasty attracted a large number of followers at that time. Some Buddhist temples had become economically powerful, and could obtain the donation of lands, properties and manpower from the royal families, the nobles, two-taxes households, thousand- people cities and other associations. Accordingly, the reconstruction of Buddhist temples occurred frequently in Liao dynasty. Based on the records of the inscriptions left behind by Liao people, this text is to discuss the reconstruction of Buddhist temples and its funds sources as well, with an aim for readers to comprehend further the development of Buddhism in Liao dynasty, but also to draw the scholars’ attention to the history of Buddhist temples reconstruction in China.