From Gelug-Kagyu Tradition of MahamudraThe Buddhas are those who have eliminated all their confusion so that they are able to use their potentials fully to benefit others. On the definitive level, the safe direction of the Buddhas is provided by their dharmakaya or bodies encompassing everything - namely, their omniscient awareness and its nature, both of which encompass everything. The rupakaya or body of forms that Buddhas manifest serve as the interpretable level, while Buddha statues and paintings are the representation of the first precious gem.
https://studybuddhism.com/en/advanced- ... and-arhatsA Buddha’s omniscient mind pervades all knowable objects and, from an anuttarayoga tantra point of view, is purely a subtlest clear light level of mind. Since a Buddha’s subtlest wind and subtlest clear light mind have the same essential nature (ngo-bo gcig), a Buddha’s subtlest wind also pervades all phenomena – for example, all phenomena that are forms of physical phenomena (gzugs, Skt, rupa, form). This is similar to space (nam-mkha’) pervading all forms of physical phenomena. Taking the four elements – earth, water, fire, and wind – of some form of physical phenomena, such as the table, as a basis for imputation (gdags-gzhi), we can impute not only space on that basis, but also the person (gang-zag) of a Buddha.
But since the referent object of the labeling (btags-chos) and the basis for imputation are not the same, then just as the table is not the space of the table, so too the Buddha that we meditate on as being imputed on the basis of the table is not the table. Thus, we can meditate on the Buddha as being imputed on everything and everywhere, but that does not make Buddha identical to the universe or Buddha as being the size of the universe. Thus, the Buddhist assertion of a Buddha’s omniscient mind pervading the universe is not equivalent to the non-Buddhist Samkhya and Vaisheshika assertions of persons (skyes-bu, Skt. purusha) or “souls” (bdag, Skt. atman; selves) pervading the universe and being static, partless, and existing independently of a body or mind.