Without the five coarse sense objects of form, sound, smell, taste, and touch, there would be no subtle mental objects produced by these five coarse sense objects. The subtle mental objects produced by the coarse five sense objects are called "form included in the mental base" (dharmāyatana-paryāpanna-rūpa), which also belongs to the category of material form (rūpa), but is subtler than the coarse five sense objects. The coarse five sense objects are formed by tangible material particles of the four great elements—earth, water, fire, and wind—but the form included in the mental base, which manifests from the coarse five sense objects, is extremely subtle. This degree of subtlety can be illustrated by an analogy: our physical body is formed by coarse four great elements, while the bodies of the intermediate state beings (antarābhava), ghosts and spirits, and devas are formed by subtle four great elements. The body formed by subtle four great elements differs greatly from the body formed by coarse four great elements; the coarse body feels heavy and cumbersome, unable to float, unable to fly, lacking supernatural powers, lacking the psychic power of unimpeded movement (ṛddhi). In contrast, the subtle body possesses the opposite characteristics. This difference is analogous to the distinction between manifest form (vyañjana-rūpa) and the subtle form on the five sense objects (the form included in the mental base).
For example, a mirror can reflect whatever object is placed before it. A mirror cannot be used to analogize the supreme sense faculties (adhyātmika-āyatana), but it can be used to analogize the Tathāgatagarbha. The Tathāgatagarbha is like a mirror; all five sense objects that come before it can be "reflected" by it. For instance, the form object before the eyes, regardless of distance; sounds from all directions; surrounding smell objects, regardless of subtlety or coarseness, pleasant or foul, near or far—the Tathāgatagarbha simultaneously apprehends them all and is able to "reflect" them all. The five sense objects of form, sound, smell, taste, and touch, as well as immeasurably numerous categories of such sense objects, if they are present relative to us, the Tathāgatagarbha can simultaneously apprehend them all, reflect them all, and simultaneously form images of them all. This is the function of the Tathāgatagarbha.
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