The collation and research of homographs are very helpful for summarizing the variation rules of writing Chinese characters, collating ancient classics, improving the compilation of large dictionaries, and researching modern Chinese characters. The homographs are very abundant in Buddhist literature, especially in the sound and meaning books of Buddhist scriptures，and many of them are not included in the current large-scale dictionaries. Compiling and analyzing them not only helps to collate the Buddhist scriptures, but also to improve the current large-scale dictionaries.