The statute of heads of the household to allocate lands in the manuscript of Tiansheng Statute collected in the Tianyige Library was quite different from other various versions of the relative statutes reserved in the records of Tang history. Among all, the most critical issue was the question of whether the government allocated lands to adult females who were heads of the household. This article analyzes that the heads of the household in the Tang Dynasty rarely had the status of adult female, and the government did not directly allocate lands to heads of household who had the status of adult female based on the evolvement of statutes and the illustration of Dunhuang and Turfan documents. Therefore, it is presumed that this Tang statutes attached in Tiansheng Statutes might be the original text of the Land Statutes in the Tang Dynasty.