The purpose of this study is to veil the formative process of `Hoi-shim Gok` which is one of the Buddhist Gasa, an old form of Buddhist Korean verse. `Hoi-shim Gok` has used together with `Hoi-shim Ga`, But these are different. It seems that `Hoi-shim Gok` was recreated as a `Hwa-cheong` of temple from `In-kua mun` to adapt to the social changes in 19th century. The procedure of `Hwa-cheong` is 1) the purpose and cause of a Buddhist rite, 2) an easyand peaceful death, 3) admonish of a dead one and a live one at a time (vanity of life), 4) admonish of a live person (retribution in the life beyond.) `Hoi-shim Gok` comes under 3) and 4). `Hoi-shim Gok` had been made as the parts 3) and 4) were consolidated owing to the social requirements. First, in the aspect the form of discription, the `In-kua mun` of `life-age-sickness-death- Judgement in the beyond worle` succeeded to `Hoi-shim Gok` as it was. It is the structure of `Hoi-shim Gok` that `filial piety` and `belief of ten king` are added to this `In-kua mun`. Second, the author of `Hoi-shim Gok` is not a mendicant but a learned priest related to the consolidation of Buddhism in 19th century. There are no special diffences in various different version of `Hoi-shim Gok`. Instead there are some differences in the buddihist invocation related to `Hoi-shim Gok`. Therefore, the varietyof `Hoi-shim Gok` has its origin in the various changes of the buddhist invocation. The original form of `Hoi-shim Gok` has changed rarely, so we can regard it as a standard form. Third, the focus of `Hoi-shim Gok` is the relationship with the idea of `retribution` rather than `filial piety`. `Hoi-shim Gok` was diveloped in the interrelation to Buddhist scriptures, invocations, and descriptions. By taking these conditions into consideration, we can regard `Hoi-shim Gok` as a succeededand developed form of `In-kua mun` according to the prosperity of popular Buddhism in 19th century. Through these processes, `Hoi-shim Gok` became a Buddhist literature which is developed by accepting popular ideas on the base of Buddhism. It has handed down to our time as a representative Buddhist poetry form.