本篇乃據日本天理大學圖書館藏道光年間敦煌塔中出土之《般若波羅蜜多心經》為研究中心。該卷可與莫高窟十七號洞窟文獻,如北京圖書館藏本為字10 號(BD03610、顯微膠卷北8561)、法國圖書館藏本P.3904 及天津藝術館藏津藝275、津藝256 等號寫卷呼應。在進行整理比較研究後,不但能使五個複本寫卷關係廓清,也使本卷內容能夠復原為完整的清本。尤其此本咒文漢譯,蓋為歷來諸譯本所無,註文又是無名氏的佚註,具有重要的文獻價值及宗教意義。全卷又以盛唐嚴整法書抄寫,且經清代數位書法名家題跋,識語涉及當日太平軍流竄事件及外交事務。因此在文獻史、書法史、宗教史及清代史料方面皆具有極為珍貴的價值。
The study mainly focused on PrajñāpāramitāHṛdayasūtra kept in Tenri Central Library, which was discovered in Tun-Huang during Dao-Guang period. This document is comparable to the manuscripts in cave No.17 of Mo-Gao-Ku, such as Ben-Wei-Zi No. 10 of Bei-Jing collection (BD03610, Bei 8561 of microfilm), French collection P.3904, and Jin-Yi 275, 256 of Tien-Jin collection. After investigation and comparison, the relationship among these manuscripts was revealed, and the content of this document was restored. More importantly, throughout the various versions of manuscripts, the Chinese translation of the incantation was not seen except this sutra, and the annotations were anonymous and long lost, which is of great documentary value and religious importance. The whole sutra was transcribed in Tang calligraphy in neat formation, possessed with colophons by several calligraphy masters of Qing Dynasty, in which scattering of Tai-Ping army in those years, and diplomatic affairs were mentioned. Thus it is invaluable on history of documents, calligraphy, religion, and historic materials of Qing Dynasty.