The [3 + 3] cylcloaddition/annulation is an important complementary for construction of six‐membered ring. With addition of organophosphine to the Morita‐Baylis‐Hillman (MBH) carbonate, a potential C3 synthon can be furnished. In this work, the catalytic mechanisms for using this synthon as the nucleophilic or electrophilic dipole to react with the cyclohexa‐2,5‐dienone‐substituted benzenesulfonamide are studied by the density functional theory method. The computational results reveal that the nucleophilic addition of the amide anion to the allylic phosphonium is more favorable than the electrophilic addition of alkenyl in the benzenesulfonamide with the allylic phosphorus ylide. Namely, the allylic phosphonium adduct, rather than the allylic phosphorus ylide that is generated by deprotonation of the allylic phosphonium, is more likely to act as the potential dipole. The global reactivity index calculations indicate that species involved in the favored pathway have better reactivities (both in nucleophilicity and electrophilicity), especially the significantly higher nucleophilicity of the amide anion.