འཕགས་པ་འདའ་ཀ་ཡ་ཤས་ཞས་བྱ་བ་ཐག་པ་ཆན་པའ་མད notes.9
The Sūtra on Wisdom at the Hour of Death notes.9
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notes.9
9. This appears to be the only Kangyur sūtra to be set in Akaniṣṭha (although a number of tantras are, too). As well as referring to the highest level of the realm of form, Akaniṣṭha here, according to the Indian and Tibetan commentaries, is also to be equated with the Ghanavyūha (stug po bkod pa) buddhafield and indicates that the Buddha is present here in his saṃbhogakāya form, perceptible only to bodhisattvas on the highest levels.