The scene of “Descent from Tushita Heaven” describes the story that Sakyamuni after conducting the Sravasti Miracle, went to heaven to preach to his mother and came down back to the city of Sankishya. Sakyamuni came down the precious stairs flanked by Brahma and Indra, while numerous people surrounded him and adored him. Such a scene can be found in the art of Gupta period as well as in the art of Mathura and Gandhara of the Kushan period. Meanwhile, Xien Zhang, the Buddhist priest from Tang, China, returned to his homeland in 645 after 17 years of study in India. He brought 7 Buddhist statues with him and among them was the statue of the scene, “the Descent from Tushita Heaven.” What is noteworthy is the fact that while the scene of the ‘Descent from Tushita Heaven’ can be identified clearly in the Buddhist art of India, it is rather vague in that of China. Then, what is the reason the iconograpny which was widely popular in India, was rarely put to work in China? This paper was prepared to suggest that the iconography did not disappear but was consistently reproduced in the Buddhist art of East Asia in a different context: ‘Amitabha's Reception of the Dead Soul to the Western Paradise.’ While the “Descent from Tushita Heaven” was rendered in the frontal view in most of the Buddhist art of the Kushan Period, it was expressed in the semi side view in the wall paintings in the Ajanta Cave No. 17 from the Gupta period. It is presumed to have originated from the Amaravati art from southern India. The iconography of the ‘Descent from Tushita Heaven’ is much similar to that of ‘Amitabha's Reception’ in East Asia.