The present embodiment relates to a machine-to-machine communication (M2M) technique, and to a method for a receiver processing a request message sent by a transmitter, and a device therefor. One embodiment provides a method and a device for an M2M device processing a message, the method comprising the steps of: receiving, from another M2M device, a request message including an operation parameter, a receiving-side parameter, a transmitting-side parameter and a request identification parameter; processing, according to an operation indicated by the operation parameter, a resource being processed including attribute information for indicating resource information; and transmitting a response message including response information for the request message.