The Sarasamuccaya text is the essence of Asta Dasa Parwa abstracted by Bhagawan Wararuci. In the text of Sarasamuccaya there is one of the teachings of Purwakarma, Purwakarma is a deed in the past lifetime. The former act will inevitably be felt by the one who made or did the karma. Karmaphala that determines where and where the human must be lived which is certainly adjusted by the good old deeds in the life of the world. Through the description above, then the formulation of the problems discussed in this study include: 1) Sarasamuccaya text structure, 2) the concept of Purwakarma in Sarasamuccaya text, 3) The philosophical value contained in the concept of Purwakarma in Sarasamuccaya text.The theory used in this research is the theory of hermeneutics and value terori. The hermeneutic theory refers to Ricoeur's opinion that hermeneutical understanding is based on text and utilizes the dichotomy of langue and parole and seeks to position explanations and understanding in an interpretation. Value theory refers to the opinion of Notonagoro that everything that comes from reason (ratio, mind, cipta) is the value of truth, everything that comes from the element of human feeling is the value of good that comes from the element of human will itself, something that comes from trust Or human belief in the creator is a religious value (religion). This type of research is qualitative research using batat technique (reading and recording) and literature study. This research is descriptive that emphasizes the ground of meaning or philosophy.The discussion of the overview discusses the history of the Sarasamuccan text, the summary and the importance of studying the Sarasamuccan text. Discussion of the structure of the text discusses the form, structure, and teachings of Purwakarma in the Sarasamuccaya text. Discussion of the concept discusses about the concept of Purwakarma in the review of natural law, the concept of Purwakarma in the influence of Tri Guna, Purwakarma concept in the sense of previous deeds. Discussion of philosophical value discusses the value of truth, goodness value and religious value.