If one can turn things around, one is the same as the Tathāgata

"If one can transform objects, one is the same as the Tathāgata" has two layers of meaning. On one hand, it means that only the Tathāgata can thoroughly transform objects without being transformed by them. Because the Tathāgata has cultivated to the stage of buddhahood, having eliminated all ignorance (avidyā) and being perfectly endowed with all merits, He can manifest immeasurable and boundless five-aggregate (pañcaskandha) physical bodies within a single thought, and can also manifest countless trichiliocosms within a single thought; all material form (rūpa) is transformed in accordance with the Tathāgata.

On the other hand, it means that only the tathāgatagarbha can transform material form and is not transformed by material form. Because the tathāgatagarbha is the most powerful among the three transforming consciousnesses, containing the seeds of all material form, it can output the seeds of the four great elements according to the intent of the manas, thereby manifesting and transforming all material form. The deluded minds of the seven consciousnesses have no seeds and cannot give rise to or transform material form, but they can mobilize the tathāgatagarbha to manifest and transform material form. Therefore, the tathāgatagarbha is the master of all material form, and all material form belongs to the tathāgatagarbha.