This paper explains how Mahā-bherī-hāraka-parivarta, through the perspective of tathāgata-garbha, constructs a set of doctrines to guide sentient beings toward mahā-parinirvāṇa. According to the perspective of tathāgata-garbha, the state of tathāgata’s enlightenment is purely luminous, and so all sentient beings are. Following this perspective, we can sort out the doctrine of tathāgata-garbha in this sutra, with analyzing the three key concepts of “sentient beings,” “tathāgata-garbha,” and “mahā-parinirvāṇa”, and further clarify the soteriological meaning within the tathāgata-garbha doctrine. The consequence will help to develop the depth and breadth of tathāgata-garbha doctrine. In terms of depth, it would penetrate the corrupted appearance of kleśa and reach the profound, pure illumination of the law of pratītya-samutpāda, so as to unravel the truth of all sentient beings that are falling under saṃsāra. In terms of breadth, one can understand the breadth of the mahā-parinirvāṇa by means of truly aware the equlity between sentient beings and tathāgata, and thus spreading out the truth that the mahā-parinirvāṇa operates in a indistinguishable manner. In consequence, the Mahā-bherī-hāraka-parivarta not only shows us a completed doctrine of tathāgata-garbha, but also contribute to the study of the philosophy of life. Mahā-bherī-hāraka-parivarta has many inspiring sources for us to study the structure of Tathāgata-garbha doctrine. There are very profound and rich discussions on how the terms "existence/absence," "constant/impermanent," and "I/non-self" are respectively applied to sentient beings and the Buddha, and then interpreted to the correct understood concepts. In addition, the sutra provides a philosophy of practice from cognitive activities in daily applications to reality, which is benefit to dynamic thinking and reflection on the definition of sentient beings and even Tathāgata’s Mahā-parinirvāṇa in Tathāgata-garbha doctrine. However, the Chinese translation of Mahā-bherī-hāraka-parivarta is sometimes vague and ambiguous, which may lead to confusion. Therefore, this paper also makes reference to the Tibetan translation of the Mahā-bherī-hāraka-parivarta in order to grasp the context of the text.