The Heart Sutra, also known as the Prajnaparamita Hridaya Sutra, is a foundational text of Mahayana Buddhism. It is a short scripture that summarizes the essence of the Prajnaparamita Sutras, which are a collection of Buddhist scriptures that explore the nature of wisdom and reality. Osho, also known as Bhagwan Shree Rajneesh, was a spiritual teacher who commented on the Heart Sutra in his discourses. This report will provide an overview of Osho's commentary on the Heart Sutra.