Dunhuang Manuscript Hane No. 182 Chengshilun Yiji Volume 4 is an important material for the study of the Chengshi lun 成実論 during the Northern and Southern Dynasties. This essay takes up this text to elucidate several questions. (1) By considering a relation with Jingying Huiyuan’s 浄影寺慧遠 Dasheng Yizhang 大乗義章,I try to set a new date of composition for this manuscript. (2) By comparing the commentaries in this text with the Chengshi lun itself, I try to make it clear how learned monks had understood the Chengshi lun. (3) I point out that the patterns and contents of the commentaries on the sūtras differ from those on the Abhidharma during that period. (4) There are two patterns in the commentaries on Chinese classics, one is Zhu 注,the other is Yishu 義疏.I make it clear that the pattern Yiji 義記 would be an important step in the process of development from Zhu to Yishu.