經(jing)中(zhong)記載釋迦牟尼佛在忉利(li)天(tian)宮(欲界六(liu)天(tian)的第二(er)層天(tian))為母(mu)親摩(mo)耶夫人(ren)說法的故事(shi),介紹了(le)地(di)藏(zang)菩(pu)薩(sa)在因地(di)修行過程中(zhong)的事(shi)跡。宣揚地(di)藏(zang)菩(pu)薩(sa)“地(di)獄不空,誓不成(cheng)佛,眾生(sheng)度(du)盡,方(fang)證(zheng)菩(pu)提”的宏大誓愿。經(jing)中(zhong)還描述了(le)地(di)獄的狀(zhuang)況,解釋種種懺悔業(ye)障、救拔親人(ren)眷屬苦難的方(fang)法。另外在此經(jing)中(zhong),釋迦牟尼佛宣說自(zi)己入滅之(zhi)后至彌勒成(cheng)佛以前(qian)的無佛世界中(zhong),教育度(du)化世人(ren)的任務(wu)由地(di)藏(zang)菩(pu)薩(sa)負責。強調讀(du)誦(song)此經(jing)可(ke)獲得不可(ke)思(si)議(yi)之(zhi)利(li)益,消滅無量之(zhi)罪業(ye)。
關于(yu)(yu)(yu)此(ci)(ci)(ci)經(jing)(jing)成立(li)的(de)年(nian)代(dai)(dai)有(you)一定爭論。有(you)人(ren)認為(wei)(wei)此(ci)(ci)(ci)經(jing)(jing)雖題為(wei)(wei)唐(tang)于(yu)(yu)(yu)闐國(guo)三(san)藏沙門(men)實叉難(nan)陀譯,但《開(kai)元(yuan)釋(shi)教(jiao)錄(lu)》《貞元(yuan)新定釋(shi)教(jiao)目(mu)錄(lu)》并(bing)無記(ji)載,高麗藏、宋藏、元(yuan)藏亦未收錄(lu)。直至明藏始見此(ci)(ci)(ci)經(jing)(jing)。因此(ci)(ci)(ci),此(ci)(ci)(ci)經(jing)(jing)當非實叉難(nan)陀所(suo)譯。又(you),日(ri)本(ben)(ben)學者(zhe)羽溪了諦推測此(ci)(ci)(ci)經(jing)(jing)應(ying)成立(li)于(yu)(yu)(yu)中(zhong)(zhong)(zhong)亞(ya)之(zhi)(zhi)于(yu)(yu)(yu)闐,松(song)本(ben)(ben)文(wen)(wen)三(san)郎則認為(wei)(wei)此(ci)(ci)(ci)經(jing)(jing)成于(yu)(yu)(yu)元(yuan)末明初,系模仿凈(jing)土經(jing)(jing)典所(suo)說(shuo)(shuo)之(zhi)(zhi)阿(a)彌陀本(ben)(ben)愿,以《地藏十(shi)輪經(jing)(jing)》思(si)想(xiang)為(wei)(wei)架構(gou),由中(zhong)(zhong)(zhong)國(guo)學者(zhe)增(zeng)補潤飾而(er)成之(zhi)(zhi)偽(wei)經(jing)(jing)。然(ran)真鍋廣濟(ji)反駁松(song)本(ben)(ben)之(zhi)(zhi)說(shuo)(shuo),稱︰(1)在(zai)宋代(dai)(dai)常謹的(de)《地藏菩薩(sa)(sa)像(xiang)靈(ling)驗記(ji)》序(xu)云︰“汝當憶念(nian),(中(zhong)(zhong)(zhong)略)不以后世(shi)惡業眾生為(wei)(wei)慮。如是三(san)白佛言。”一段,與本(ben)(ben)經(jing)(jing)〈分身集會品〉卷二的(de)經(jing)(jing)文(wen)(wen)幾乎完全相同(tong);(2)根據(ju)石濱純(chun)太郎與尼克拉(la)?奈(nai)夫(fu)斯(si)基所(suo)發表的(de)《伯希和先生中(zhong)(zhong)(zhong)亞(ya)搜集之(zhi)(zhi)一》中(zhong)(zhong)(zhong),有(you)西夏文(wen)(wen)《地藏菩薩(sa)(sa)本(ben)(ben)愿經(jing)(jing)》〈校量(liang)布施功德(de)緣品〉卷十(shi)的(de)殘卷;(3)日(ri)僧濟(ji)暹所(suo)撰《持念(nian)地藏菩薩(sa)(sa)疏要鈔》中(zhong)(zhong)(zhong),于(yu)(yu)(yu)地藏菩薩(sa)(sa)十(shi)要釋(shi)義部份,曾引用本(ben)(ben)經(jing)(jing)的(de)本(ben)(ben)生故事及經(jing)(jing)文(wen)(wen),書(shu)末并(bing)記(ji)有(you)“天仁二年(nian)正月下旬比沙門(men)濟(ji)暹撰之(zhi)(zhi)生年(nian)八(ba)十(shi)五”之(zhi)(zhi)句。而(er)天仁二年(nian)(1109)即相當于(yu)(yu)(yu)宋徽宗之(zhi)(zhi)世(shi),所(suo)以認為(wei)(wei)本(ben)(ben)經(jing)(jing)成書(shu)年(nian)代(dai)(dai)最(zui)遲在(zai)十(shi)或十(shi)一世(shi)紀。