The existing Dunhuang documents involve various types of contracts,such as sale,loan,employment,etc.The earliest loan contract of a Dunhuang Taoist temple is a wheat loan by Yang Shenyue,a Taoist of Longxing Tem-ple,dating back to the Thirteen Years of Tang Tianbao(754).From this loan contract,we can observe the economic activi-ties of Taoist temples in the Tang Dynasty.The civil activities of Taoist temples in Northwest China did not differ from those of the general populace in legal terms.To meet the needs of normal life for all Taoists,modifications were made to the adherence to Taoist discipline when signing contracts.