Vasubandhu makes a comprehensive survey of Sarvastivada and Sutradadin for their similarities and differences in Abhidharma-kośa, on behalf of both the theory of “existence in the three periods” [adhvatrayam asti] and “existence in the Present.” Whether in India, China or in Tibet, it is the research object for Mahāyāna or Hīnayāna disciples, and Buddhists or non-Buddhists; its importance and influence is therefore evident. This paper is based on the interpretations for the thoughts of Abhidharma-kośa of Ven. Master Yin-shun and Ven. Chao-hwei, and introduces Ven. Yin-shun’s outstanding research achievements on Abhidharma-kośa, also outlining the features of Ven. Chao-hwei’s lecture on Abhidharma-kośa, by taking “Ch.4 : Karma” for example.
