The oldest version of extant Master Liu’s Essay on Rites (Liushi Liwen) as a Dunhuang manuscript from the Northern and Southern Dynasties is reputedly a ritual text of worship advocated by venerable Master LIU Sa-he in the Eastern Jin Dynasty. By examining the text variation and historical transformation of extant Master Liu’s Essays on Rites, including the Dunhuang manuscript and 16 versions compiled in later periods, this paper finds that Master Liu’s Essays on Rites has been changing itself with the times, catering to the people and mixing various elements of many cultures, which may provide a good perspective for us to study the evolvement of ritual Buddhism.