The earliest work of art based on the Vimalakirti Sutra in Chinese Buddhist cave-temples is located on the northern wall of Cave 169 of the Bingling Cavetemple, dated to the Western Qin period (420 CE). In the Mogao Cavetemples, which like the Bingling Cave-temple are located in the Gansu region, the earliest work of art featuring Vimalakirti is dated to the Sui dynasty, and this subject continued to be depicted until the Western Xia. The long continuity and the abundance of this subject in Dunhuang enable us to observe its historical context and cultural significance. This article focuses on the transformation tableaux of the Vimalakirti Sutra from the Sui-Tang period in Dunhuang, with an examination of related Dunhuang manuscripts, and offers a comprehensive reconsideration of their formal characteristics and cultural significance.