On the level of true suchness (tathatā), sentient beings and the Buddha are equal; what is unequal are the illusory appearances of the five-aggregate world conjured and manifested by true suchness. Illusory appearances are, after all, illusory appearances; what one should truly focus on is the unborn and unceasing truth. However, in order to regard the truth with equanimity rather than the illusions, one must first realize that the illusory appearances are indeed empty and selfless, then realize the truth, and then contemplate how false the illusions are and how true the truth is, with complete clarity in the mind. Only from then on can one, upon seeing sentient beings, contemplate their true nature, see through the illusory appearances, and finally cling to no marks whatsoever; then the mind-ground becomes equal, and one attains the equality wisdom (samatā-jñāna).
After realizing that illusory appearances are empty and selfless, one begins to subdue afflictions, and at a certain point one can eradicate them. When one realizes the truth, one will likewise subdue afflictions and gradually eradicate them; the grasping at self and the grasping at dharmas are gradually eliminated, and the mind-ground becomes ever purer and ever more equal, until finally the four wisdoms are perfectly luminous and Buddhahood is accomplished. In this way, sentient beings and the Buddha are equal not only in the truth but also in the illusory appearances of the five-aggregate world—this is complete and utter true equality.
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What is the difference between the cessation of the six consciousnesses in nirvāṇa and the cessation of the six consciousnesses in the meditative absorption of no-perception (asaṃjñā-samāpatti) and the attainment of cessation (nirodha-samāpatti)?
The Sūtra on the Mindful Contemplation of the True Dharma on Stealing