Abstract: Many concepts in the ancient Indian holy writing Upanishads have important influences on later Indian religious and philosophical sects. The formation of Buddhist concept of “nirvana” was based on its absorption, reference and transformation from the concept of “mokcha” (release) in Upanishads. The concept of “mokcha” took the theory of self as its basis, while the concept of “nirvana” took the theory of dependent origination and theory of nonself as its basis. The concept of “mokcha” was a key content in the mainstream thought of Brahmanism, while the concept of “nirvana” was also a central element in its religious doctrine. They both were ancient Indian religious and philosophical theories with their own characteristics, and had their important positions in the development of Indian culture.