In the paper the system of doctrinal classification created by the Buddhist scholar of the Chinese Tang Dynasty Guifeng Zongmi has been analyzed. The paper consists of two parts. In the first part the author describes Zongmi’s doctrinal classification, focusing on the process of the deconstruction of consecutive Buddhist doctrines. In the second part the author compares particular doctrines with the most important theories on the essence of religion. The comparison aims at revealing the limitations of those theories, when applied (...) to the understanding of the religious systems, based on the gradual attaining of gnosis, such as the system of panjiao. In the conclusion the author suggests the creation of a synthesis of the enlisted concepts of religious studies, based on the synthesis of the Buddhist doctrines combined within the panjiao system. (shrink)