The “Purusa” Theory of Vedānta Reported in the Madhyamakahrdayakārikā

　　ABSTRACT: The theory of “Purusa” is one of the best reflections to show the inheritance of Vedānta from the Vedas and Upanisads.Because of lacking materials, not much scholarly work has been done on it.Based on this author’s translation and explanation of chapter VIII “Vedāntattvanirnayāvatāra” of Madhyamakahrdayakārikā and Tarkajvālā, this paper discusses the definitions, characteristics and meanings of the “Purusa” of the early Vedānta school, with special focus on the sources of the “Purusa” theory, offers some new materials and thoughts about the early Vedānta school.