經(jing)中(zhong)記載(zai)釋迦(jia)牟尼佛(fo)(fo)(fo)在忉利天宮(欲界六天的(de)第(di)二層天)為母親(qin)摩耶夫人說法的(de)故事(shi),介紹了地(di)(di)藏菩薩(sa)在因地(di)(di)修行(xing)過(guo)程中(zhong)的(de)事(shi)跡(ji)。宣揚地(di)(di)藏菩薩(sa)“地(di)(di)獄不(bu)空,誓不(bu)成佛(fo)(fo)(fo),眾生度盡(jin),方證菩提”的(de)宏大誓愿(yuan)。經(jing)中(zhong)還(huan)描述(shu)了地(di)(di)獄的(de)狀況,解釋種種懺悔業障(zhang)、救拔親(qin)人眷(juan)屬苦(ku)難的(de)方法。另外在此經(jing)中(zhong),釋迦(jia)牟尼佛(fo)(fo)(fo)宣說自己入滅(mie)之后至彌勒成佛(fo)(fo)(fo)以(yi)前的(de)無(wu)佛(fo)(fo)(fo)世(shi)界中(zhong),教育度化世(shi)人的(de)任務由地(di)(di)藏菩薩(sa)負責(ze)。強調讀誦此經(jing)可(ke)獲(huo)得不(bu)可(ke)思(si)議之利益,消(xiao)滅(mie)無(wu)量之罪業。
關于此(ci)(ci)(ci)經(jing)(jing)(jing)(jing)(jing)(jing)(jing)成立的年(nian)代有(you)一(yi)(yi)定(ding)爭論。有(you)人認(ren)為(wei)(wei)此(ci)(ci)(ci)經(jing)(jing)(jing)(jing)(jing)(jing)(jing)雖題(ti)為(wei)(wei)唐于闐國三藏(zang)(zang)沙門(men)實(shi)叉(cha)難(nan)陀(tuo)譯(yi),但(dan)《開元(yuan)釋(shi)教(jiao)(jiao)錄》《貞(zhen)元(yuan)新定(ding)釋(shi)教(jiao)(jiao)目錄》并無記載,高麗藏(zang)(zang)、宋藏(zang)(zang)、元(yuan)藏(zang)(zang)亦未收錄。直至明藏(zang)(zang)始見(jian)此(ci)(ci)(ci)經(jing)(jing)(jing)(jing)(jing)(jing)(jing)。因此(ci)(ci)(ci),此(ci)(ci)(ci)經(jing)(jing)(jing)(jing)(jing)(jing)(jing)當(dang)非實(shi)叉(cha)難(nan)陀(tuo)所(suo)譯(yi)。又(you),日(ri)本(ben)(ben)學者羽溪了諦推測此(ci)(ci)(ci)經(jing)(jing)(jing)(jing)(jing)(jing)(jing)應(ying)成立于中(zhong)亞之(zhi)(zhi)于闐,松本(ben)(ben)文(wen)三郎則(ze)認(ren)為(wei)(wei)此(ci)(ci)(ci)經(jing)(jing)(jing)(jing)(jing)(jing)(jing)成于元(yuan)末明初,系(xi)模仿凈土(tu)經(jing)(jing)(jing)(jing)(jing)(jing)(jing)典所(suo)說之(zhi)(zhi)阿(a)彌陀(tuo)本(ben)(ben)愿(yuan),以(yi)《地(di)(di)(di)藏(zang)(zang)十輪經(jing)(jing)(jing)(jing)(jing)(jing)(jing)》思想為(wei)(wei)架構,由中(zhong)國學者增(zeng)補潤飾而(er)(er)成之(zhi)(zhi)偽(wei)經(jing)(jing)(jing)(jing)(jing)(jing)(jing)。然真鍋廣(guang)濟(ji)反駁松本(ben)(ben)之(zhi)(zhi)說,稱(cheng)︰(1)在(zai)(zai)宋代常謹的《地(di)(di)(di)藏(zang)(zang)菩(pu)薩像靈驗記》序云︰“汝當(dang)憶念(nian),(中(zhong)略(lve))不(bu)以(yi)后世惡業眾生(sheng)為(wei)(wei)慮。如是三白佛言(yan)。”一(yi)(yi)段(duan),與本(ben)(ben)經(jing)(jing)(jing)(jing)(jing)(jing)(jing)〈分身集會品(pin)(pin)〉卷二(er)的經(jing)(jing)(jing)(jing)(jing)(jing)(jing)文(wen)幾(ji)乎完(wan)全相同(tong);(2)根據(ju)石濱純(chun)太(tai)郎與尼(ni)克(ke)拉(la)?奈夫斯基所(suo)發表(biao)的《伯希和先生(sheng)中(zhong)亞搜集之(zhi)(zhi)一(yi)(yi)》中(zhong),有(you)西夏文(wen)《地(di)(di)(di)藏(zang)(zang)菩(pu)薩本(ben)(ben)愿(yuan)經(jing)(jing)(jing)(jing)(jing)(jing)(jing)》〈校量(liang)布施功德緣品(pin)(pin)〉卷十的殘(can)卷;(3)日(ri)僧濟(ji)暹所(suo)撰《持(chi)念(nian)地(di)(di)(di)藏(zang)(zang)菩(pu)薩疏要鈔》中(zhong),于地(di)(di)(di)藏(zang)(zang)菩(pu)薩十要釋(shi)義部份(fen),曾引用(yong)本(ben)(ben)經(jing)(jing)(jing)(jing)(jing)(jing)(jing)的本(ben)(ben)生(sheng)故(gu)事及經(jing)(jing)(jing)(jing)(jing)(jing)(jing)文(wen),書(shu)末并記有(you)“天(tian)仁(ren)(ren)二(er)年(nian)正月下旬比沙門(men)濟(ji)暹撰之(zhi)(zhi)生(sheng)年(nian)八十五(wu)”之(zhi)(zhi)句。而(er)(er)天(tian)仁(ren)(ren)二(er)年(nian)(1109)即(ji)相當(dang)于宋徽宗(zong)之(zhi)(zhi)世,所(suo)以(yi)認(ren)為(wei)(wei)本(ben)(ben)經(jing)(jing)(jing)(jing)(jing)(jing)(jing)成書(shu)年(nian)代最遲在(zai)(zai)十或十一(yi)(yi)世紀。