The term "All-Accomplishing Wisdom" refers to the ultimate perfection of wisdom without obstruction, signifying the transformation of consciousness into wisdom and the complete attainment of Buddhahood. "Sentient beings" denote conscious, living entities. When sentient beings attain Buddhahood, their physical form—comprising the Five Aggregates, adorned with the thirty-two major marks and eighty minor characteristics—constitutes the retribution of the body (正报). The inanimate environment of the receptacle world, the Buddha land, serves as the recompense of the environment (依报). As the recompense follows the retribution, the Buddha land where the Buddha resides becomes supremely magnificent and splendid. When the mind transforms, all surrounding phenomena follow suit and undergo change. As the saying goes: "The blessed inhabit blessed lands, and blessed lands are inhabited by the blessed!"
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