The objective of this thesis is to study the theme of wisdom in the Atthakatha Jataka, in order to analyze wisdom as a subject for teaching. The research shows that Jataka are tales which have the purpose of teaching the basic Dhamma to Buddhist lay people.Therefore, the wisdom presented in them is of the basic kind. As the analyses that follow will make clear, wisdom in Buddhism is the knowledge which results from proper attention or Yonisomanasikara. Having the right wisdom will make us know how to solve problems and warn ourselves. Concerning the source of wisdom, it is found that wisdom originates in the Five Aggregates and develops into the process of thinking, listening and doing that leads to clear knowledge. In terms of the value of wisdom, the proper use of wisdom will bring about happy living whereas lack of wisdom will breed the wrong view or Micchaditthi and lead to ignorance. In the Atthakatha Jataka, wisdom as a subject for teaching is presented in three kinds : wisdom as an essential principle for living; wisdom resulting from moral conduct; and the wisdom of the Bodhisatta who has Pannaparami. The analysis reveals that the Jataka give much importance to the wisdom as an essential principle for living because it is the basic kind of wisdom necessary for the living of Buddhist lay people. The Jataka do not present the wisdom that results from moral conduct in much detail; they only show that good conduct in actions, in words and in thoughts will lead to peace and wisdom. With regard to the third kind of wisdom, it is found that the Bohisatta in these Jataka intends to cultivate wisdom in order to help and give warnings to other people. This aspect is also found in the Bodhisatta in this Buddhist land, which is called the Bodhisatta with great wisdom. The main characteristic of the presentation of wisdom in the Atthakatha Jataka is the motif of wisdom testing.This motif appears in various forms: asking questions, telling riddle tales, posing Dhamma questions, and telling Dhamma tales. All of these exist in the stories not only as means of testing the wisdom of the characters who are tested, but also as narrative strategies for making Dhamma more accessible to lay people. It can be concluded that the Atthakatha Jataka are tales which not only give pleasure to the audience but also harmoniously and cleverly insert the substance of the Buddha's teachings. One of the teachings of the Buddha is the instruction for the Buddhist lay people to know the right way of living and to lead their life with wisdom, which is the essence of Buddhist teachings.