Many nowadays false teachers who are slandering the right Dharma, often use the formless Dharmakaya (Dharmakaya of Dharma-nature) which is the Buddha nature of all beings and of Buddhas themselves, as an excuse and argument to reduce all transcendent manifestations (Dharmakaya of Expediency/Sambhogakaya Aspect) to mere symbols or metaphors, or even go so far as to blame “folk Buddhism” for their presence in the canonical writings. But surely, Master T’an-luan did not share such distorted views when he clearly said that exactly because Dharmakaya is formless, there is no form which it cannot manifest:

“Unconditioned Dharmakaya is the body of Dharma-nature. Because Dharma-nature is Nirvanic, Dharmakaya is formless. Because it is formless, there is no form which it cannot manifest. Therefore, the body adorned with the marks of excellence is itself Dharmakaya”.

“The body adorned with the marks of excellence” is the specific transcendent manifestation of each Buddha (Dharmakaya of Expediency/Sambhogakaya Aspect) for the sake of saving sentient beings:

“The Dharmakaya has no form of its own and yet manifests various forms, corresponding to the conditions and capacities of sentient beings.”

In the case of Amida Buddha, this is the Form He has taken in the Pure Land; it is Amida as described in the Larger Sutra by Shakyamuni, and as seen and heard by the audience gathered together on the Vulture Peak to listen to this sutra. It is Amida who always accompany us, sentient beings who entrust to Him.

Ultimate Dharmakaya or Dharmakaya of Dharma-nature is beyond time and form, so it cannot be perceived as an object of faith. In this ultimate Dharmakaya we dwell only after we attain Buddhahood in the Pure Land, but here and now ordinary unenlightened people like us cannot relate to it, nor understand it. This is why Amida Buddha does not remain secluded in His ultimate - formless Dharmakaya, but has manifested himself in the form described by Shakyamuni in the Larger Sutra, and has established His Pure Land.

Even if Amida Buddha in Form and Name is inseparable from His formless Dharmakaya, it doesn’t mean that He is non-existent or just a symbol or fictional character. As the saying goes, even if the two Dharmakayas are inseparable, they are different; they are one, but not the same. So, while we accept that Amida has the aspect of ultimate formless Dharmakaya (Dharmakaya of Dharma-nature), we relate in our faith and teaching to Amida in Form and Name, to Amida as described in the Larger Sutra and to Amida who now resides in the Pure Land (Dharmakaya of Expediency/Sambhogakaya Aspect). Those who do not understand this difference, but continue to negate the existence of Amida Buddha in Form and Name are not practicing in accord with the Dharma,as T’an-luan explained:

“What is the cause of not practicing in accord with the Dharma, or in agreement with the significance of the Name?

It is due to failure to understand that the Tathagata Amida is a Body of ultimate Reality and a Body for the sake of Living Beings.”

When we say the Nembutsu, we take as object of our faith and refuge, the Name of Amida Buddha in His glorious manifestation for the sake of saving sentient beings(Dharmakaya of Expediency/Sambhogakaya):

“The ten repetitions of the Name arise from the unsurpassed faith by taking as object the Name of Amida Tathagata of a glorious body of skilful means that comprises immeasurable merits which are true and pure.”

To negate the existence of transcendent Buddhas, including Amida, with their various manifestations, is, according to T’an-luan, the evillest act of abusing the right Dharma. This is why he defines the slandering of the right Dharma as to say „there is no Buddha”.

You can read more about the modern heresies and how I counteract them in my book, The True Teaching on Amida Buddha and His Pure Land. Also, please refer to the chapter „The doctrine of the Three Buddha-Bodies and the Two Buddha-Bodies in relation with Amida Buddha and His Pure Land” from page 88 of the same book.