本文主要運用寺院會計帳簿中的破用曆，從歸義軍期敦煌寺院的送往迎來，觀察它如何以宗教為媒介，與世俗社會間進行交流互動。寺院是個開放空間，通常不拒絕任何人來參觀訪問，但被寺院視為迎送對象的，以往來外地的使者、統治階層及其家族、僧官與寺院高層三類人為主。本文擬分析他們到寺院來的目的，寺院接待他們的心態與方式，及迎送支出在寺院經濟中的分量，以了解寺院送往迎來在政治外交、宗教文化交流、政教關係與社會生活上的重要意義。

　　　　　This article mainly makes use of the Dunhuang 敦煌 Temple's acconts of guests being welcomed and escorted by the temple during the period of the Gui-yi-jun 歸義軍 Regime in order to observe how it interacted with common society via the medium of religion. The temple was a public space and usually did not refuse visitors; however, the act of welcoming and escorting by the temple ordinarily included emissaries from other places, the governing class and its families, and monks acting as officials and senior temple officials. This article aims to analyze their purposes for visiting temples, the attitudes and methods utilized by the temple in receiving them, amd the priorities involved in the temple's budget for welcoming and escorting expenditures in order to understand the political diplomacy, religious and cultural exchange, and the political and religious relationships involved the welcoming and escorting of guests by monks in the temple, and its significance in the general social environment of the time.