Abstract: The Surangama Sutra was widely admired by Song literati for its beautiful and elegant language and profound and subtle Buddhist theories, and became an important carrier for the fusion of Buddhist thought and literature and art. The commonality between Buddhist concepts and Song aesthetic thought at the inner spiritual level profoundly influenced the aesthetic vision of Song people's perception of the world, giving rise to brand-new poetic concepts and aesthetic concepts, such as "mutual use of the six roots and "unity of poetry and painting", "transformation of objects by the mind" and "anthropomorphism", "the Dharma Eye is pure" and "wonderful view of the world", "self-sufficiency" and "not confined to things". These concepts reflected each other and greatly enriched the literary and artistic creation and theoretical construction of the Song people. An in-depth investigation of the intrinsic connection between the Surangama Sutra and Song aesthetic thought can provide new perspectives and ideas for grasping the rich connotations of Song aesthetic concepts.