〈茶酒論〉為敦煌出土文獻，現存六種寫本：英藏二卷、法藏四卷。本文依據潘重規先生、項楚先生的分類，將〈茶酒論〉視為「變文」來探析。〈茶酒論〉現存約一千二百餘字，篇幅不長，內容是以「茶」、「酒」、「水」分別象徵「釋」、「道」、「儒」三教；作者以擬人的寫作手法，先由茶、酒進行論辯、爭勝，最後水出面調解作為結局，呈現詼諧的戲劇性，亦蘊含茶酒文化，三教論衡、融合的思想。本文側重於「通俗化」的觀點，分析〈茶酒論〉的通俗諧隱性質之外，再由「三教論衡」趨於通俗化的現象所帶來新的創作元素，說明〈茶酒論〉的寫作手法、思想內涵正是屬於這條脈絡下的產物。

“Tea and Alcohol Discourse” was the literature appeared in an excavationfrom Dunhuang and it is existing six kinds of writing now. The British hasCollection Volumes I and II and France has four volumes. This article is basedon the classification by Mr. Zhong - Gui Pan and Mr. Xiang-Chu and regarded“Tae and Alcohol Discourse” as the “transformed literature” to discuss . “Taeand Alcohol Discourse” left twelve hundred words and the story was not verycomplex. The content used the "Tea", "Wine", "Water" to symbolize theConfucianism, the Buddhism and the Taoismas. The author wrote the articlewith the writing techniques of personification. First, he let the “Tea” and “Wine”start an argumentation and compete for the victory. At last, the “Water” appearedto mediate as the result. The literature not only present the witty dramatic, butalso contained the culture of tea and wine. This article place particular emphasison the point of view of "popularized". In addition to analyze the implicit natureof popular and harmonic about the "Tea and Alcohol Discourse", it also use thenew creative elements which were brought by the popularized of "the fusionideas of three religions" to illustrate that the writing skills and the cultivation ofthoughts were the products of this sequence of ideas.