Vasubandhu's Commentary on the Lotus Sutra, p 143-144The enlightenment of the three types of buddhas is explained in order to illustrate the supreme meaning of achieving great enlightenment.
First, [the supreme meaning of achieving great enlightenment] is illustrated by the enlightenment of the transformation buddha (nirmāṇakāya). [This type of buddha] manifests himself wherever he needs to be seen. Just as it says [in the chapter on “The Life Span of the Tathāgatas”] in the Lotus Sutra:
They all said the tathāgatas left the palace of the Śākyas, sat on the terrace of enlightenment not far from the city of Gayā, and attained highest, complete enlightenment.
Second, it is illustrated by the enlightenment of the enjoyment buddha (sambhogakāya), since the realization of permanent nirvana is attained by completing the practice of the ten stages. Just as it says in the Lotus Sutra:
O sons [and daughters] of good family! Countless and limitless, hundreds, thousands, ten thousands of myriads of kotis of world-ages have elapsed since I actually became a buddha.
Third, it is illustrated by the enlightenment of the absolute buddha (dharmakāya), “the tathāgatagarbha that is pure by nature and nirvana that is eternally permanent, quiescent, and changeless.” Just as it says in the Lotus Sutra:
The Tathāgata perceives all the aspects of the triple world in accordance with his knowledge of true reality. [He perceives there is no birth or death, no coming or going, no existence or extinction, no truth or falsehood, no this way or otherwise.] He does not perceive the triple world as those of the triple world perceive it.
“Aspects of the triple world” means that the realm of living beings is the realm of nirvana and that the tathāgatagarbha is not separate from the realm of living beings. “There is no birth or death, coming or going” refers to that which is permanent, quiescent, and unchangeable. Also, “no existence or extinction” refers to the essence of suchness of the tathāgatagarbha, which is neither [part of] the realm of living beings nor separate from it. ”No truth or falsehood, no this way or otherwise” refers to [true reality] being apart from the four marks [of existence] because that which possesses the four marks is impermanent. “He does not perceive the triple world as those in the triple world perceive it” means the buddhas, the tathāgatas, are able to perceive and able to realize the true absolute body, [even though] ordinary people do not perceive it. Therefore it says in the Lotus Sutra, “The Tathāgata clearly perceives [that which pertains to the triple world] without any delusion.”
“That the bodhisattva path I have previously practiced is even now incomplete” is due to his original vow, because his vow is incomplete as long as the realm of living beings remains unextinguished. “Incomplete” does not mean [that his] enlightenment is incomplete. “I furthermore have twice the number [of world-ages mentioned above] before my life span is complete.” This passage illustrates the Tathāgata’s eternal life, which through skill in expedient means is shown as an extremely great number. [That his life span] surpasses the number above means that it is countless.
“My pure land does not decay yet living beings perceive its conflagration” means the true pure land of the enjoyment buddha, the Tathāgata, is incorporated in the highest truth.