This study is to examine the formation and development of Buddhist thought concerning mind and material oriented with Dharmakāya and Adībuddha. In the age of Gautama Buddha religion of India maintained the theory of Brahman, a creator of universe along with the materialism of elements asserted by Indian philosophers. Gautama Buddha denied the creator of heavenly god or materialism instead asserted Dependent Origination that any manifestation of mind and material resulted from elements and environment regardless of any predefined attributes or nature. The foundation of the Dependent Origination and the Four Elements of material were designated by Dharma. In the age of Mahāyāna Buddhism. the rule of Dependent Origination and emptiness were integrated into Dharmakāya as a personalization of Dharma. The idea of Two Truth in Mahāyāna Buddhism overcomed the danger of regarding Dharma or Dharma-kāya as independent or eternal nature by dividing all the phenomenon into properties of emptiness and that of distinction and discrimination. The idea of Dharmakāya developed to the three bodies of Buddha, which attributes are described in Ornament Sūtra and also in Kālacakra Tantra as Adībuddha, which prove the historical continuity of Mahāyāna Buddhism that were transmitted to Tibetan Buddhism survived today.