依據《維摩詰經》內容所創造出來的佛教石窟美術作品，現存以有西秦建弘元年（ 420）的甘肅永靖炳靈寺第 169窟北壁的作品最早。儘管同為甘肅地區的敦煌莫高窟現存最早的維摩詰經變，是屬於隋代時期的作品，但莫高窟的作品一直延續發展至西夏。正由於敦煌的維摩詰經變作品持續時間長，且有一定的數量，方便我們觀察其開展的歷史脈絡，得以瞭解其所反映的文化意義。本文以敦煌石窟中隋唐時期的維摩詰經變作品為主要考察對象，配合敦煌遺書中的相關文獻資料，對其表現形式及其文化意涵再作一系統性地思考。

The earliest work of art based on the Vimalakirti Sutra in Chinese Buddhist cave-temples is located on the northern wall of Cave 169 of the Bingling Cave-temple, dated to the Western Qin period (420 CE). In the Mogao Cave-temples, which like the Bingling Cave-temple are located in the Gansu region, the earliest work of art featuring Vimalakirti is dated to the Sui dynasty, and this subject continued to be depicted until the Western Xia. The long continuity and the abundance of this subject in Dunhuang enable us to observe its historical context and cultural significance. This article focuses on the transformation tableaux of the Vimalakirti Sutra from the Sui-Tang period in Dunhuang, with an examination of related Dunhuang manuscripts, and offers a comprehensive reconsideration of their formal characteristics and cultural significance.