本文首先主張在宗教解脫學的脈絡下，「神學」一概念應當可以合理地適用到基督宗教以外的宗教傳統。按著提出「超越界與現象界如何聯繫」作為一普遍的神學議題，並探討佛教唯識學主要文獻之一的《攝大乘論》如何回應此一議題。在《攝大乘論》中，這個議題以「無為的法界如何救度有為現象界中的眾生」的形式呈現。本文主張《攝大乘論》對此問題的解決，乃是透過三種佛身的理論。簡言之，以佛的法身作為聯繫法界與眾生的中介。一方面，法身作為菩薩在現象界中修習的結果，因而不超離現象界；另一方面，法身以無分別智正確地認識到法界，因而與法界關聯起來。進一步，由於法身不可聞見，實際教化眾生必須透過受用身與變化身從事，而法身與其他二身之間的關係，等同於無分別智與後得智之間的關係。最後，本文將《攝大乘論》的解脫學架構與基督宗教的「基督論」的解脫學架構作簡單的對比，並以此為結論。

This paper begins with arguing that within the larger context of soteriology, the notion of "theology" can be legitimately applied to other religious traditions than Christianity. Following this, I propose that the issue of how the realm of transcendence could relate to the realm of phenomenon can serve as an example of a general theological issue across religious boundaries. I then investigate how this issue is discussed in the Mahāyānasamgraha as a seminal text in the Buddhist Yogācāra tradition. In the Mahāyānasamgraha, the above issue is formulated as the question of how unconditioned Dharma-realm (dharmadhātu) could save the sentient beings in the conditioned world. I argue that the asnwer provided in the Mahāyānasamgraha hinges on its theory of three bodies of the Buddha. In short, the Dharma-body bridges between the Dharma-realm and sentient beings. On the one hand, the Dharma-body is the result of a bodhisattva's enduring practice in the phenomenal world, and hence does not transcend over the phenomenal world; on the other hand, the Dharma-body correctly knows the Dharma-realm through the non-discriminating cognition (nirvikalpa-jñāna), and hence relates to the Dharma-realm. Furthermore, since sentient beings cannot see the Dharma-body, they can be taught only by the Enjoyment-body and the Transformation-body of the Buddha. The relation between the Dharma-body and the other two bodies is identical to the relation between the non-discriminating cognition and the subsequently-acquired cognition (prsthalabdha-jñāna). Finally, this paper ends with a brief comparison between the soteriological scheme in the Mahāyānasamgraha and the scheme reflected in the issue of Christology.