Abstract: The articleA New Ｒesearch on the Precious Scrollswritten by Li Shiyu was a respond to Zheng Zhenduo s argument on the Buddhist nature of such texts．However，Li was wrong when he argued that the Precious Scrolls are religious texts of the White Lotus Teachings．A closer study of the extant earlier Precious Scrolls quoted inWubu Liuceby Patriarch Luo would reveal their connections with the Buddhist rituals．By placing Precious Scrolls in the liturgical background of Buddhist offering，or Zhaigong，the author also tries to add into a new perspective to the studies of Chinese popular religious texts．