In July, 1999, the Institute for Comprehensive Studies of Buddhism at Taisho University received approval to examine the Sanskrit manuscripts stored at Potala Palace, upon which the Vimalakīrtinirdeśa and the Sarvabuddhavisayāvatārajñānālokālamkāra were identified. Subsequently, duplicate version of the manuscripts was published jointly by Japan and China. The present paper will give a brief overview of the process for which the two texts were discovered as well as a discussion on the relationship between the two manuscripts, which were wrapped in the same satchel. First of all, the issues concerning Tathāgata-dharmakāya, will be looked at. The descriptions on the characteristics of dharmakāya found in: “Chapter on Mañjuśrī Praises the Buddha and Homage to the Dharma Body” of the Sarvabuddhavisayāvatārajñānālokālamkāra and in Vimalakīrtinirdeśa, “Chapter on Skilful Means”, section 12, “Buddha body” and “Chapter on Vision of the Aksobhya Buddha”, section one, “How would one view the Buddha”. Commonalities between the two texts can be deduced from the above comparisons. Next agend a for discussion is regard i ng common verses betwe en Vimalakīrtinirdeśa and Sarvabuddhavisayāvatārajñānālokālamkāra. It is probable that the Sarvabuddhavisayāvatārajñānālokālamkāra has quoted four verses from the Vimalakīrtinirdeśa and expended them into five verses. It is also possible that the two scriptures inherited from common tradition and were widely disseminated
