The Dunhuang manuscripts of P3944 collected by the National Library of France is about the popular Literary Lecture on Saddharma-pundarika Sutra which translated by Kumarashi in Yao Qin Dynasty,with the title of"Saddharma-pundarika Sutra's Literary Lecture".The writing period of this volume should be in the seventy years from Daizong to Wenzong of Tang Dynasty.The classification,naming and explanation of some listeners in the"Preface"of this manuscripts are closely related to the commentary on the Saddharma-pundarika Sutra,such as Zhi Du's The Saddharma-pundarika Sutra's Shuyizuan and The Saddharma-pundarika Sutra's XuanzanYaoji which collected by Qi Fu.The creation of this literary lecture draws on the Buddhist concept about filial piety comes from Brahmajala-sutta translated by Kumarashi,and at the same time,uses allusions such as"Ruan Ji Changxiao"and"Ganjiang Moye",which shows that the author is proficient in Confucian and Buddhism,and has a profound cultural accomplishment.