This paper introduces Daoyin’s “Eulogy and Prayer of Sacrifices Offering Ordered by the Emperor on the Occasion of Erecting a Stele at the Pagoda of Chan Master Dai-hui on July 30th of the 16th Year of the Kaiyuan Period in the Tang Dynasty” in the third Dunhuang manuscripts, and reconstructs the content of the text according to the manuscripts. Then the paper discusses the nature of the text, indentifying it as a prayer text of sacrifices offering. It finally evaluates the text in the studies of Monk Yi-xing, the life of Dao-yin and sacrifices offering events during the Tang Dynasty.