《大智度論》對一切法的分別，一方面承襲了說一切有部的《品類足論》所使用的方法，另一方面也有其創新擴充。本論文採數學中「集合」的觀點進行分析，發現《大智度論》所用的方法可以分成「數字論門集合」以及「特徵論門集合」。在數字論門集合中，《大智度論》擴充了一法門的內涵，奠定了對實相、空相的證悟的基礎；本論文並詳細分析在「二法門」中的各種語法。在特徵論門集合，則對一切法建立了完整的分類架構。這個分類架構能夠清晰呈現佛教對一切法的看法。

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.