The overall trend and significance of Buddhism during Emperor Xuanzong's reign can only be fully analyzed after completing the annotated translation of historical records from the 20th year of Kaiyuan to the 14th year of Tianbao. Therefore, this task must be left for a subsequent project. However, based on the annotated translation in this paper, this research will briefly mention the trends and observations regarding Buddhism from the first to the 19th year of Kaiyuan. First, Zhipan conveyed the Buddhist reforms of Emperor Xuanzong through Yaochong's memorials and posthumous instructions, as well as the large-scale decree for temple reorganization in the 15th year of Kaiyuan. He concisely interpreted these events, concluding with the registration of monks and nuns in the 17th year of Kaiyuan. Simultaneously, Zhipan emphasized that while Yaochong, due to his strict enforcement of Buddhist reform, could not enjoy longevity, officials who ignored temple abolition received significant rewards. This might indicate an effort to propagate Buddhism's miraculous aspects to counteract the uncomfortable reality of its secular shortcomings. The miraculous anecdotes of Buddhist faith are naturally linked to the mystical stories of Taoist figures. Zhipan actively included Taoist narratives, highlighting the benefits of Taoism in religious edification, which reflects the prevailing trend of the Three Teachings coexisting during the period. Furthermore, stories with strong mystical elements overlap with Emperor Xuanzong’s growing fascination with Esoteric Buddhism, making the connection even more intriguing. Zhipan vividly conveyed the efficacy of Esoteric Buddhist rituals, demonstrating that Buddhism could ultimately benefit national governance. However, Emperor Xuanzong’s reliance on Esoteric Buddhism could be seen as a symbolic marker of the transition from a flourishing era to a turbulent one. Zhipan, in compiling records on Buddhist trends during Xuanzong’s reign, boldly included various miraculous anecdotes, vividly conveying the psychological atmosphere of the time and the process of Buddhism’s secularization. This aspect might be what distinguishes Fozutongji from conventional historical records. However, the edict from the 15th year of the Kaiyuan era, annotated in this work, unfortunately cannot be found in other historical sources, making it necessary to rigorously verify its authenticity. Additionally, discrepancies in the chronology of various entries compared to other historical sources, including standard historical texts, require careful attention when utilizing them.