初期大乘經典에 나타난 佛身說은 法身중심의 二身說이다. 法身중심의 二身說은 원시경전에서는 不滅의 진리와 일체가 된 깨달은 석존에 대한 위대성을 찬탄하는 데에 역점을 두고 있다. 이러한 法중심의 사고는 신앙의 대상으로서 만족되지 못하였지만 석존이라는 인격을 통하여 석존이 깨달은 법을 듣고 받아 들였기 때문에 법신에 대한 이해는 포함되어 있었다고 보나 대승경전에서와 같은 法身중심의 佛身觀에는 이르지 못한 色身 중심의 佛身說의 성격이 강했다고 볼 수 있다. 大乘初期經典에서는 法身중심으로 나타나는데 諸佛의 本質論으로서 佛身說 내지 法 그 자체를 佛身으로 보려는 法身사상은 강조되지 않았으며 諸佛의 통일체로서 久遠釋迦佛의 本佛사상과 자비방편으로 大悲誓願의 救濟佛사상을 『無量壽經』과 『法華經』을 중심으로 살펴보았다. 또한 眞如法身을 강조하는 것이 분명하게 나타나는 『金剛經』을 살펴보면 본질적인 불타와 현상적인 불타를 구별하여 肉身의 불타였던 석존을 숭배하는 것에서부터 佛塔에 모셔진 석존의 유골을 불타의 신체라고 생각했던 불탑 숭배자의 불탑 신앙을 비판하고, 불타의 지혜를 나타내는 般若波羅蜜이야말로 진실한 佛身이라고 말하고 있다. 『維摩經』에서는 菩提의 法을 중심으로 佛身을 생각하고 있으며, 法身의 세계로 가려면 阿耨多羅三藐三菩提心을 일으켜야 하는데 小乘的 生身佛身說을 보다 넓은 차원으로 이끌어 내어 大乘佛敎의 성숙한 佛身說을 수립하게 된다. 十方遍滿의 佛身說로서 『華嚴經』의 佛身說은 十佛世界ㆍ十身具足의 佛身說로서 法身佛과 應化佛이 圓融自在한 佛身說로 나타난다.
This article has attempted to examine briefly about the Buddha-kāya(Buddha's Body) theory in early Mahāyāna Sūtras. As each school has it's own unique formation and system, it is observed that there are differences in emphasized phases by each scripture in the theory of Buddha-kāya. The theory of Buddha-kāya had been existing before Mahāyāna buddhist texts. But in early texts, it emphasizes on the admiring greatness of spiritually awake Śakyamuni-Buddha being one with truth of immortality. Even though Dharma oriented thought is unsatisfactory for an object of faith, because Dharma that Śakyamuni realized was heard and accepted through personality as Śakyamuni it is regarded that comprehension about Dharma-kāya had been included. Therefore, There is no Dharma-kāya oriented view of the Buddha's body as in Mahāyāna Sūtras, but it could be seen that Rūpa-kāya oriented view of the Buddha's body was strong. Through Surveying historical development of the theory of Buddha- kāya from the time of fundamental Buddhism to Abhidharma Buddhism as coming to 18 schools. The latter propositions to emphasizing a historical source rather than realistic standpoint, had recognized a boundary by strict distinguishing between Dharma-kāya and Rūpa-kāya. In the Abhidharma Buddhism, the Theravāda and Sarvāstivāda had their theory of Buddha-kāya that is to the real embracement place based on highlighting Dharma-kāya, in contrast to the Mahāsaṃghika had emphasizing on religious idealized Dharma-kāya. Finally, through various improvement of Mahāsaṃghika more emphasizing on idealized Buddha as a super-historic existence, it became Dharma-oriented theory of Dharma-kāya, it is established as the early Mahāyāna buddhism's Buddha-kāya. However, the Buddha-kāya concept improved along with development of dogmatic theology was Buddha's rūpa-kāya who existed historically, but we can't say that there was no comprehension about Buddha-kāya. And when 18 schools, as we make comment on Rūpa-kāya and Buddha-kāya, it was mainly rūpa-kāya. This study has shown that we observed that theory of Buddha-kāya regarding Dharma-kāya and Rūpa-kāya, as entering to Mahāyāna Buddhism period, was moved to Dharma-kāya oriented.
