Buddhist texts can be largely divided into three types: gyeong (scripture), yul (law), and non (annotation). The word sastra is used to indicate an “annotation”-type text, which is a commentary written to explain a Buddhist scripture or sutra. In particular, this Abhidharma vibhasa Sastra is a book that systematically describes the wisdom of Buddha for the attainment of Buddhahood. Published as the First Tripitaka Koreana Edition to overcome the invasion of Khitan with the help of Buddha during the reign of King Hyeonjong (r.1011-1031) of the Goryeo Dynasty, it was translated by Buddhavarman and Daotai of the Northern Liang. This book was printed on 26 sheets of mulberry paper using woodblocks and was kept as a scroll, measuring 47.3 cm wide and 30 cm long. There are several differences between the First Tripitaka Koreana Edition and the Second Edition kept at Haeinsa Temple. While the carving of the woodblocks is elaborate, it is different from the Second Tripitaka Koreana Edition in terms of the number of characters; it also has pihwi (to abbreviate or replace with other letters out of respect for the name of the late king) or abbreviation without a record of the publication period. There is a difference in the indication of number of pages between the two editions as well. This book uses the Chinese character “丈 (jang)” or “幅 (pok)” to indicate the number of pages without a record of the publication period, whereas the second edition uses “張 (jang).” Its publication period is estimated to be the 12th century, judging from its printing state and the quality of paper.