This paper examines the Buddha-body theory in the Ma ṇi bka’ ’bum, and compares it with those of the rGyal rabs gsal ba’i me long and certain texts belonging to the Yogācāra school. In the Buddha-body theory, the standard three bodies are the Dharma body （chos sku）, Enjoyment body （longs sku）, and Emanation body （sprul sku）. In addition, the text compares the Dharma body, Enjoyment body, and Emanation body, respectively, to the sky, clouds, and rain, and defines the three bodies as the results of different kinds of compassion, which are not orthodox explanations. Furthermore, in some passages the three bodies are connected with the proper names of Buddhist characters: Amitābha as Dharma body, Avalokiteśvara as Enjoyment body, King Songtsen Gampo as Emanation body, and Padmasambhava as the fourth body, i.e., Vajra body. Thus, through the term sprul sku meaning both Emanation body and an incarnation, the Ma ṇi bka’ ’bum synthesizes two different systems, one the three-body theory of the Buddha and the other the incarnation belief of a bodhisattva.
