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Tomas Pereira, the Jesuit missionary of Portugal, entered the Chinese mainland during the reign of Emperor Kangxi in the Qing Dynasty. He lived in Beijing for 37 years and like his predecessors, Matteo Ricci, Alvaro Semedo and other Jesuits, he was not only a missionary, but also an observer, a researcher and a builder of Chinese Culture. Buddhism, introduced into China in the Han dynasties, had become one of the major sects in China, aroused his great attention. Pereira studied and observed the Chinese culture so heterogeneous as Christianity with vision of a Western missionary. This article intends to examine and discuss his understanding of Chinese Buddhism, based on the “Treatise of Chinese Buddhism” authored by Tomás Pereira.