  In this paper, we derive the CR Reilly's formula and its applications to
studying of the first eigenvalue estimate for CR Dirichlet eigenvalue problem
and embedded p-minimal hypersurfaces. In particular, we obtain the first
Dirichlet eigenvalue estimate in a compact pseudohermitian (2n+1)-manifold with
boundary and the first eigenvalue estimate of the tangential sublaplacian on
closed oriented embedded p-minimal hypersurfaces in a closed pseudohermitian
(2n+1)-manifold of vanishing torsion.
