注大乘入楞伽經 7.127

7.127

明如來法身與五陰法離一異也，故以牛角為喻。如於五陰、於界處等，一切法亦然。如經自顯。

This clarifies that the Tathāgata's Dharmakāya and the phenomena of the five skandhas are free from identity and difference, which is why the horns of a cow are used as an analogy. As it is with the five skandhas, so it is with the dhātus, āyatanas, and all phenomena. This is self-evident from the sūtra text.