The methodology used for classification of sabba‐dhamma in DaZhiDuLun is derived from PingLeiZuLun with some modifications. We use the concepts of set theory to analyze the methodology. The methods used in DaZhiDuLun including the classification based upon number (CBUN)andthe classification based upon attributes (CBUA). For CBUN, DaZhiDuLun expandsthe CBUN for ONE. As for CBUN for TWO, the patterns used in CBUN for TWO is analyzed in detail. DaZhiDuLun also uses CBUA to build the complete classification structure of sabba‐dhamma. This classification can clearly describe the viewpoint of Buddhism to sabba‐dhamma.