여기서는 四六 변려문의 형식인 <사리봉안기>에 대하여 글자 해독에 중점을 두어 살펴보고 불교적인 용례를 찾아 해독과 결부시켰다. 그리고 해독 내용과 관련하여 쟁점이 되고 있는 몇 가지 논의에 대하여 의견을 피력하였다. <미륵사>와 ‘미륵’에 대한 언급이 없는 점에 대한 관견과 <사리봉안기>의 목적과 성격을 정리한 뒤, 가장 큰 이슈가 되고 있는 창건주체 문제인 善花公主와 사탁 적덕(沙?積德)의 딸인 百濟王后에 대하여 한자 ‘創’과 ‘造’에 초점을 맞추어 재해석하였다.This paper is an explication of the document Sari bongangi(Record of the enshrinement of relics of the Buddha), which was one of the artifacts found in the stupa at the site of the Baekje temple Mireuksa, on January 19, 2009. The Sari bongangi is written in a parallel prose style, which was widely used during the Tang dynasty in China. It can be called a type of prayer of desire. The record includes: (1) the achievements of Sakyamuni and the magical power of the relics of the Buddha, (2) the family background of the queen of Baekje and its relation to Buddhist karma, (3) the alms offered by the queen for the building of the temple, and the enshrinement of the relics, (4) the prayers for the king to become a cakravarti-raja, (5) the prayers for the queen to attain Buddhahood, and (6) the prayers for human beings to attain Buddhahood. The readings of the Chinese characters used in the Sari bongangi are explained, in relation to their connection with Buddhist terms. The following are also discussed: the reasons why there are no expressions in the document concerning the temple name Mireuksa or the word mireuk, the characteristics of the Sari bongangi, and who the founder of Mireuksa was - in other words, whether it was Princess Sunhwa, or whether it was the queen of Baekje (the daughter of Satak Jeokdeok).