大乘義章 1.134

1.134

問曰：雖知小乘法中具此三義，相別如何？龍樹釋言：聲聞法中，觀法生滅，名之為如；滅離諸觀得法實相，名為法性。彼名涅槃為實相矣。即此法性，聖所證處，名為實際。如、法性、實際義，略辨如是。

Question: Although we know these three meanings are fully present in the Hīnayāna teachings, what is their differentiation in characteristics? Nāgārjuna explains: in the śrāvaka teaching, contemplating the arising and ceasing of dharmas is called tathatā; extinguishing and leaving behind all contemplations to attain the real mark of dharmas is called dharmatā. They designate nirvāṇa as the real mark. This very dharmatā, as the locus realized by the noble ones, is called bhūtakoṭi. The meanings of tathatā, dharmatā, and bhūtakoṭi are briefly distinguished in this way.