注大乘入楞伽經 7.155

7.155

言佛雖有名字差別，終無異體別陳，故引帝釋乃至手足，隨一一物雖有多名，其體唯一。

This means that although the Buddha has distinctions of names, there is ultimately no different substance separately presented. Hence, he cites Śakra and even hands and feet: although each individual thing has many names, its substance is only one.