This paper begins with arguing that within the larger context of soteriology, the notion of ”theology” can be legitimately applied to other religious traditions than Christianity. Following this, I propose that the issue of how the realm of transcendence could relate to the realm of phenomenon can serve as an example of a general theological issue across religious boundaries. I then investigate how this issue is discussed in the Mahāyānasamgraha as a seminal text in the Buddhist Yogācāra tradition. In the Mahāyānasamgraha, the above issue is formulated as the question of how unconditioned Dharma-realm (dharmadhātu) could save the sentient beings in the conditioned world. I argue that the asnwer provided in the Mahāyānasamgraha hinges on its theory of three bodies of the Buddha. In short, the Dharma-body bridges between the Dharma-realm and sentient beings. On the one hand, the Dharma-body is the result of a bodhisattva's enduring practice in the phenomenal world, and hence does not transcend over the phenomenal world; on the other hand, the Dharma-body correctly knows the Dharma-realm through the non-discriminating cognition (nirvikalpa-jñāna), and hence relates to the Dharma-realm. Furthermore, since sentient beings cannot see the Dharma-body, they can be taught only by the Enjoyment-body and the Transformation-body of the Buddha. The relation between the Dharma-body and the other two bodies is identical to the relation between the non-discriminating cognition and the subsequently-acquired cognition (prsthalabdha-jñāna). Finally, this paper ends with a brief comparison between the soteriological scheme in the Mahāyānasamgraha and the scheme reflected in the issue of Christology.