(4) The Lord Buddha addressed Subhuti, saying: “Supposing a man with a body as pretentious as Sumeru, prince among mountains, would you esteem such a body as being great?” Subhuti replied, saying: “Exceedingly great, Honoured of the Worlds! And why? Because, the Lord Buddha referred not to a physical body, but to mental and spiritual concepts of bodies, in which sense a body may be regarded as really Great.”

(4) “Virtuous ones, the (human) body being so repulsive, you should seek the Buddha body. Why? Because the Buddha body is called Dharmakaya, the product of boundless merits and wisdom; the outcome of discipline, meditation, wisdom, liberation and perfect knowledge of liberation; the result of kindness, compassion, joy and indifference (to emotions); the consequence of (the six perfections or paramitas) charity, discipline, patience, zeal, meditation and wisdom and the sequel of expedient teaching (upaya); the six supernatural powers; the three insights; the thirty-seven stages contributory to enlightenment; serenity and insight; the ten transcendental powers (dasabala); the four kinds of fearlessness; the eighteen unsurpassed characteristics of the Buddha; the wiping out of all evils and the performance of all good deeds; truthfulness, and freedom from looseness and unrestraint. So countless kinds of purity and cleanness produce the body of the Tathagata.

(23) “Ananda, the (underlying) nature of the physical bodies of the Buddhas, their discipline, serenity, liberation and full knowledge of liberation, their (ten) powers, their (four) fearlessnesses, their eighteen unsurpassed characteristics, their boundless kindness and compassion, their dignified deeds, their infinite lives, their preaching of the Dharma to teach and convert living beings and to purify Buddha lands are all the same. Hence, their titles of Samyaksambuddha, Tathagata and Buddha.

(2) The Lord Buddha, continuing, said unto Subhuti: “If by means of his thirty-two bodily distinctions it were possible to perceive the Lord Buddha, then the Lord Buddha would merely resemble one of the great wheel-turning kings.”