由於遼代佛教盛行，信仰者眾多，有些寺院不僅本身經濟力量雄 厚，又能獲得皇族、貴族、二稅戶、千人邑等團體捐助土地、財物和人力，因此在遼代修建寺院的舉措很頻繁。 本文即是根據遼人所撰碑銘的記載，論述遼代修建寺院與經費的來源，以期使讀者對於遼代佛教的發展有進一步的了解，並且能提昇學者對於研究中國修建寺院史的重視。

The flourishing of Buddhism during the Liao dynasty attracted a large number of followers at that time. Some Buddhist temples had become economically powerful, and could obtain the donation of lands, properties and manpower from the royal families, the nobles, two-taxes households, thousand- people cities and other associations. Accordingly, the reconstruction of Buddhist temples occurred frequently in Liao dynasty. Based on the records of the inscriptions left behind by Liao people, this text is to discuss the reconstruction of Buddhist temples and its funds sources as well, with an aim for readers to comprehend further the development of Buddhism in Liao dynasty, but also to draw the scholars’ attention to the history of Buddhist temples reconstruction in China.