Abstract: "Situation" is the superposition of "emotion" and "events", focusing on borrowing events to convey emotions. Abundant Dunhuang songs create thousands of situations, displaying colorful daily life, telling personal thoughts and feelings in specific situations, or presenting the cultural heritage of regional religions. The "situation" of the lyrics connects the life world of the songwriters and singers, as well as their specific social living environment. To reunderstand Dunhuang songs in "situation" is actually to review history from the perspective of life and soul. Influenced by the internal literary development rules of the lyrics and the changes in the external singing performance environment, the "situation" shows an evolution from complexity to simplicity, and then from simplicity to complexity. However, what remains unchanged is that the "situation" in the lyrics always conveys a moving humanistic warmth.