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This dharmadhātu is the sphere and the great nirvāṇa of buddhas, which cannot be perceived even by śrāvakas and pratyekabuddhas, let alone ordinary beings. Still, buddhas, bodhisattvas, and sentient beings are not different in essence since they are nothing but three different states of the dharmakāya in terms of its being more or less unobscured by adventitious stains. The dhātu of sentient beings is ultimate reality and the tathāgata heart, which is also identified as the dharmakāya, fully endowed with the inseparable, innumerable, and inconceivable qualities of a buddha, just as the radiance, color, and shape of a jewel are inseparable. The three states of buddhas, bodhisattvas, and sentient beings are nondual, being neither the same nor different.
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Karl Brunnhölzl (When the Clouds Part: The Uttaratantra and Its Meditative Tradition as a Bridge between Sutra and Tant ra (Tsadra Book 16))