Since Buddhahood is the accomplishment of the Buddha, Chih-i relates the effect of Buddhahood with the three Buddhas, and these three Buddhas are in fact different manifestations of one Buddha. In other words, the perfect effect of Buddhahood, i.e., the Threefold Track, is the manifestation of the first three categories of Subtlety. This indicates that the three Subtleties are represented by the three bodies of the Buddha, and these three bodies of the Buddha bear the names of the three Buddhas: Vairocana (P’i-lu-che-na) as dharmakāya represents the Ultimate Subtlety of Objects (Ching-miao Chiu-ching), Rocana (Lu-she-na) as saṃbhogakāya, the Ultimate Subtlety of Knowledge (Chih-miao Chiu-ching), and Śākyamuni (Shih-chia-mou-ni) as nirmāṇakāya, the Ultimate Subtlety of Practice (Hsing-miao Chiu-ching). Vairocana who lives in the Land of Eternity is the Dharma-body (dharmakāya) of the Buddha. Since the dharmakāya is everywhere and reflects true reality (tathatā), Vairocana is taken by Chih-i to represent the Subtlety of Objects as truth. Rocana who sits on the lotus-petal is the Reward-body (saṃbhogakāya) of the Buddha. Since saṃbhogakāya is the dharmakāya in the cosmic world, the former concerns the latter like the knowledge concerns objects as truth. Therefore, Rocana is taken to represent the Subtlety of Knowledge. Śākyamuni who appears in the mundane world to teach and transform living beings is the Transformation-body (nirmāṇakāya) of the Buddha. Since nirmāṇakāya is the function of the saṃbhogakāya, Śākyamuni is taken to represent the Subtlety of Practice. (Vol. 2, Page 265-266)