成唯識論演祕 7.737

7.737

此明身、土諸佛同異，諸聖教中約義不同互有同異，皆不相違。且《莊嚴論》云：由依、心、業故，三身俱平等。

This clarifies the identity and difference of bodies and lands among all Buddhas. In the various noble teachings, there are mutual identity and difference depending on different perspectives, none of which contradict each other. Thus the Mahāyānasūtrālaṃkāra states: Due to basis, mind, and karma, the three bodies are all equal.