Most of the Buddhist and Taoist statues have been discovered in the Guanzhong area of Shaanxi Province, with elements of both Buddhism and Taoism. They are also known as mixed Buddhist and Taoist statues or dual religious statues. These types of stone tablets were mostly worshipped by the middle and lower class people during the Northern Dynasties period, reflecting a unique way in which Buddhism and Taoism were accepted by the public, and also reflecting the social aspect of religion adapting to traditional Chinese culture. 1、 The emergence of Buddhist and Taoist statues. Currently, Buddhist and Taoist statues in the Guanzhong region are mainly preserved in the Yaowangshan Museum, Lintong Museum, Xi'an Beilin Museum, and other places in Tongchuan City, Shaanxi Province. The excavation sites are mostly concentrated on both sides of the Wei River, with a total of about 20 pieces. The construction of these Buddhist and Taoist statues mostly took place between the late Northern Wei Dynasty and the Sui Dynasty. The appearance of Taoist statues in history was relatively late. Buddhist statues became increasingly popular as early as the mid-4th to 5th century due to the excavation of large royal grottoes. During this period, Taoism had not yet fully formed a mature idol worship system, and there was no mention of statues. Kou Qianzhi (c. 365-448) reformed Taoism and taught the relevant norms of Taoist precepts, but did not involve the image of the main deity of Taoism. Even though a dojo had been built at that time, it is uncertain whether a Taoist statue was enshrined. The emergence of Taoist statues is due to both the stimulating factors of Buddhism and the gradually prominent identity of the highest deity and leader of Taoism. At the end of the fifth century, Taoist statues with precise chronology appeared in the Guanzhong region, mainly stone carvings, such as the Yao Boduo statue monument in the 20th year of Taihe (496), which was engraved with the name "Emperor Lao Jun Wen". On the other hand, Buddhist and Taoist statues and steles were concentrated in the sixth century. The statues of Taoism have many similarities with contemporary Buddha statues, generally in the form of seated figures with a head light or backlight, and some with gestures such as Zen meditation seals. The obvious difference between the two sides is that the Taoist image depicts clothing in Chinese style, with a crown and beard. Some of them also held the tail of a bamboo wheel and later appeared to rely on the characteristics of holding a stone, which brought them closer to the image of the Southern Dynasty literati. In Buddhist and Taoist statue steles, Taoist statues are mainly distinguished by details such as the crown, dust, and clothing, sitting side by side with Buddha statues or in separate niches, such as the Jiangalu statue stele in the first year of Wucheng in the Northern Zhou Dynasty (559). There are also statues of Taoism and Buddha carved on both sides of the stele, or on all four sides of the stele, such as the Li Tanxin Buddhist and Taoist statue stele (562) and the Northern Zhou Yang Hongyi statue stele (also known as the Lei Xiaobao statue stele). In addition to recognizing the mixed elements of Buddhism and Taoism from the images, some steles may also have hints in their vows. As stated in the inscription on the Xin Yanzhi Buddhist and Taoist Statue Stele (548), "On the 21st day of the fourth month in the fourth year of the reign of Emperor Taizong, the two saints of the Great Dao and Tathagata were created. The vow on the Li Tanxin Statue Stele reads: "Respectfully create a section of stone statues of Shakyamuni Buddha, Lord Taishang, and various bodhisattvas. There are also cases where the images on some steles do not match the inscriptions, such as when the main niche is a Taoist statue but the vow text uses Buddhist terminology such as "Longhua Sanhui"; Alternatively, Taoist terminology may have appeared in the vows of Buddhist statues, such as the use of the word "Zifu" in the vows of the statue of Shakyamuni Buddha made by Cui Chengzong in Qizhou during the seventh year of the Taihe reign of Northern Wei (485 AD). This type of stele differs from Buddhist and Taoist steles in that it does not intentionally mix Buddhism and Taoism, nor is it limited to the Guanzhong region. Looking into the reasons behind this, Buddhism in the Northern and Southern Dynasties had already gone through the period of Geyi and entered the stage of interpreting and annotating Buddhist scriptures. It is common for Buddhist statues to draw inspiration from the language of Confucian and Taoist classics, but this does not necessarily indicate the beliefs and beliefs of the statue owner. Taoism also draws inspiration from the writing style of Buddhist scriptures. Therefore, Buddhist and Taoist statue steles should at least refer to a mixture of Buddhist and Taoist religions in the image, or have clear elements of the two religions such as "Taomin", "Huangsheng", "Buddhist disciple", "Bhikkhu" and other titles in the vow text. 2、 The different orientations of Buddhist and Taoist statue steles towards the two religions. Although Buddhist and Taoist statue steles have elements from both religions, the relationship between the religions they reflect cannot be generalized. Some steles treat Buddhism and Taoism equally. From the image, the main statues sit side by side, with only left and right positions, such as the Wei Wenlang Monument. From the vows, it can be seen that some cannot distinguish the identity of the worshippers as believers, while others are jointly created by monks and Taoists, such as the inscription on the Taoist monument of Jangarufo, which reads "Bhikkhus", "Bhikkhuni", and "Taoists". More often than not, there is a distinction between the Buddhist and Taoist content of steles, and the layout of the yang and yin statues used by the worshippers to express their beliefs differs. This can also be seen in the vow making text. Some steles tend to respect Taoism. The Yang and Yin sides of the Xin Yanzhi Buddhist and Taoist statue stele are both Taoist Tianzun statues, and there are Buddha and Bodhisattva statues on both sides of the stele. The vow article states, "If you go to the west, you will become King Qichuan of Hu; if you train the barbarians in the north, you will become virtuous; if you occupy the east, you will become a seasonal custom. You will prioritize the interests of the people, teach them immortal medicines, and if you become refined, you will ascend to heaven in a day." It includes theories such as Taoist alchemy. Obviously, the stele "Creating the Great Way and the Two Saints of Tathagata" is a tribute to Taoism. Some of the inscriptions are mainly based on Buddhism. As the brothers Li Tanxin claimed to be "disciples of Buddhism", under the guidance of monks, they erected a statue of Shakyamuni Buddha on the yang side of the monument and engraved a statue of the old lord on the yin side, indicating that Li Tanxin's statue monument was built from a Buddhist standpoint. In addition to Li Tanxin's Buddhist and Taoist statue stele and Yang Hongyi's statue stele, which separate Buddha and Taoist statues on different sides of the stele, there are also steles with a layout of three Buddhas and one path on the surface. It can be seen that not all mixed Buddhist and Taoist statues intentionally emphasize both religions. The double-sided and four sided design of the stone tablet objectively promotes the main figure to make choices between the two religions in terms of layout. In addition, this different bias towards the two religions is related to the emergence of mixed Buddhist and Taoist sculptural monuments. 3、 The emergence of Buddhist and Taoist statues is not determined by the development of art history, but mainly the result of the development history of Buddhism and Taoism, especially closely related to their regional characteristics. Firstly, the emergence of Buddhist and Taoist statue steles is influenced by factors related to religious development and social organizational structure in the Guanzhong region. On the one hand, the Northern Dynasties experienced two large-scale Buddhist extermination events, and the rulers once ordered Buddhists to switch to Taoism. Through this, believers may have been exposed to different religions, leading to the common popularity of Buddhism and Taoism in the Guanzhong region. On the other hand, most of the statues are jointly built by the same community, usually formed by members of the same residential area, with dozens or even hundreds of people, and may have different beliefs. Compared to areas such as the Central Plains and eastern Shandong, the Guanzhong region is a place where multiple ethnic groups live together, and the situation is more complex. Religious believers, Qing believers, Buddhists, and Taoists of various ethnic groups gather together. The Xin Yanzhi Stele was jointly built by multiple ethnic groups including Han, Di, and Qiang. This social factor has made it possible for the addition of multiple religious beliefs, undoubtedly promoting the mixed appearance of Buddhist and Taoist elements on steles. Secondly, the emergence of Buddhist and Taoist statues meets the needs of believers and conforms to the trend of sinicization of Buddhism. For the deity and the righteous, the stele not only serves as a provider, reflecting the ideal world pursued by believers, but also plays the important role of a protector, soothing people's pain in the world. Combining the principles of Buddhism and Taoism can maximize the functionality of statue making. On the statue monument of Xin Yanzhi, there is not only a prayer for "living with humanity", but also a carved wish for "flying immortals in the daytime". There are differences between the Buddhist concept of reincarnation and the traditional Chinese concept of immortals. Some people subjectively mix Buddhism and Taoism to supplement the effectiveness of Buddhism in terms of protection. Li Tanxin's statue tablet prayed for "reaching down to the parents of the master monk, the seventh sister-in-law and nephew, extending their lifespan, and preserving their good fortune. Compared to the vow of "meeting with Buddha frequently", the vow of these Buddhist statues incorporates the basic principles of Taoist beliefs and introduces the ideals of immortality, auspiciousness, and wealth promoted by Taoism, clearly adding more human colors and highlighting the secular role of Buddhism. Even the inscriptions of Buddha's vows can add elements of Taoism. The 71st statue of Shi Shi in Lintong Museum (523) states that "the enlightenment of the inner and outer world, the harmony of Buddhism and Taoism, and the unity of non action", and ultimately proposes the "Three Meetings of Longhua, May it be at the beginning". It can be seen that in the eyes of the Shi clan, Taoism is not a belief based existence, but a prayer to help them become Buddhas. In summary, the important reason why Buddhists or Taoists create mixed Buddhist and Taoist monuments is that believers connect the functions of becoming a Buddha and an immortal, adopt the doctrines of Buddhism and Taoism that are in line with their own interests to assist in prayer, and believe that co creating images of Shakyamuni Buddha and Laozi has a protective effect. In this case, the worship tendency of stone tablets on religious objects depends on the identity of the worshippers as believers or the purpose of their prayers, which further promotes the integration of foreign Buddhism and China's inherent culture. Thirdly, the emergence of mixed Buddhist and Taoist sculptural monuments in the Guanzhong region has been a major factor in the transformation of nonsense. As early as the Eastern Han Dynasty, in order to better spread Buddhism to the Han region, it relied on the teachings of Huang Lao and the techniques of immortals, especially the "Laozi Hua Hu Shu" preaching that Buddhism was the result of Laozi's westward journey from Hangu Pass to India for education, which explained well that Buddhism and Taoism originated from the same source and contributed to the initial sinicization of Buddhism. Subsequently, with the spread and development of Buddhism and Taoism, there were frequent debates over the Yi Xia conflict and anti Hua nonsense. In this context, multiple versions of the Huahu Sutra have emerged in the Guanzhong region of the Northern Dynasties, and there are numerous classics that blend the legends of the two religions. The allusions of Buddhism and Taoism have also been confused, such as the ancient lost Taoist book "Xuanmiao Neijing" which records that Laozi's birth is similar to that of Prince Shakyamuni. The Lou Guan Dao, which once held an absolute advantage in Guanzhong during the Western Wei and Northern Zhou dynasties, was characterized by its adherence to the deification of Laozi and the promotion of nonsense. It is not a simple coincidence that the activity area of Lou Guan Dao in the Wei River Basin is also the main discovery site of mixed Buddhist and Taoist stone tablets. The inscriptions on the mixed Buddhist and Taoist statues, such as "Huangsheng", "Daomin", and "Daodao", were all based on the Dharma names borrowed from the Southern Dynasty's Three Caves theory by the Lou Guan School. There were also expressions such as "Laozi entrusted (entrusted) to be born in the West, such as (coming) should appear in the room" in the inscription on the statue of one hundred people in the Ru family's town. From the information on the statues and inscriptions, it is evident that the believers who constructed the mixed Buddhist and Taoist statues have the conditions to distinguish between the two religions. Some of these statues were built under the guidance of monks and nuns, while others were led by Taoists or jointly participated by monks and Taoists. The vow text of the Pang Shuangfo Taoist Statue Stele (527) contains the word "Buddhist people", and the worshippers are mostly "Taoist people", indicating the participation of Taoist priests. The brothers Li Tanxin also knew very well that they were creating statues of "Shakyamuni" and "Laojun". It can be seen that believers are not unable to distinguish between images. The most direct effect of Hu Hua Hu Hu is to naturally link the relationship between Laozi and Shakyamuni, promoting the use of Buddhism and Taoism in joint worship. Of course, these stone tablets mixed with Buddhist and Taoist images are not contradictory to the debate between the two religions that occurred in the court at that time. Unlike the example mentioned in Zhen Luan's "Laughing at the Way", where "a Taoist creates a statue of an old lord, accompanied by two bodhisattvas, one called Vajrayana and the other called Avalokitesvara," Taoist statues elevate Taoism by depicting bodhisattvas serving the old lord, while Buddhist and Taoist steles are folk statues that emphasize practical effects, so suppressing Buddhism or Taoism is not obvious. In summary, the Buddhist and Taoist statue stele is an innovative content and form of sculpture in the Guanzhong region, and an important material and cultural representative in the process of religious sinicization. Similar situations also exist in grotto temples in the same region, such as the Shaanxi Fudi Reservoir Buddhist and Taoist Mixed Grottoes excavated in the first year of the Western Wei Dynasty's Datong era (535). And this distinctive form of artistic expression is in turn integrated into the context of religious heritage. In this kind of public statue making activity, monks and Taoists appeared together, seemingly maintaining a balance between Buddhism and Taoism, which provided a basis for the "Three Teachings Balance" after the Sui and Tang dynasties