It has extremely high cultural value and calligraphy value. In ancient times, in order to spread the ideas of governing the country, rulers would carve stone textbooks in Taixue to unify the contents of the scriptures. The remnants of the Xiping Stone Sutra are enough to prove its legendary high cultural value and calligraphy value. It also proves that the earliest official stone-engraved textbook on Confucian classics was established in Luoyang Imperial College.