瑜伽論記 18.49

18.49

Ji further says: these words—basis, reliance, and establishment—are used interchangeably and refer to a single entity, needing no separate assignment; that is, they apply to all three truths, or indeed the four truths, because differences are established only upon the realization of the unconditioned and so forth. As for 'bodhisattvas of the desire realm, bodhisattvas of the form realm, and the inconceivable Tathāgata', bodhisattvas here are not born in the formless realm; the Tathāgata's body is exclusively taintless, transcending the three realms yet present in the three realms, and is therefore called inconceivable.