敦煌文獻中與寶誌有關的寫本、壁畫，有二種類型：一是S.1624、P.3727、 S.5600 三寫本中敘述寶誌剺面示現觀音相的故事，另一是S.3177、P.3641 及 莫高窟第395 窟甬道南壁有寶誌像，均書寫有〈梁武帝問志公和尚如何修 道〉，它們反映的應都是十世紀敦煌的信仰文化。又綜觀中、日各式典籍文 獻有關寶誌和尚剺面示現觀音相的傳說，發現存在著顧頡剛所說「層累地造 成」的現象。而十二面觀音一開始或附屬於十一面觀音，發展到十世紀，它 應已有獨立的信仰體系，且刻意與寶誌剺面化現的故事相結合

Dunhuang manuscripts and frescos relating to the Buddhist monk Baozhi 寶誌 can be divided into two types : those in the first category relate to the story of Baozhi tearing open his face to reveal the divine face of Guanyin, as described in S.1624, P.3727, S.5600 ; the other category contains depictions of Baozhi in S.3177, P.3641 and on the south wall of the corridor of Mogao cave 莫高窟 no. 395. All these depictions feature the description“梁武帝問 志公和尚如何修道”(Emperor Wu of Liang asks the monk Zhigong [Baozhi] how to practice the Dharma), and likely reflect the culture of religious belief in tenth-century Dunhuang. This article also comprehensively surveys ancient Chinese and Japanese books and documents relating to the legend of Baozhi ripping open his face. It identifies a phenomenon in these texts described by Gu Jiegang as “cumulative creation”層累地造成. Twelve-headed Guanyin was probably related to Eleven-headed Guanyin originally, but by the tenth century had already developed its own independent belief system, and had been purposely integrated with the story of Baozhi tearing open his face to reveal Guanyin beneath.86