Tao-sheng Commentary on the Lotus Sutra, pp;294-295The number of the kalpas which have elapsed since I became the Buddha is on hundred thousand billion nayuta asaṃkhyas larger than the number of the particles of the dust thus produced.
The Form-body (rūpakāya) of the Buddha must be something visible and existent but without real form. If he is not real, how can he be spoken of in terms of life-span? However, the [different] modes and forms [of manifestation] are directed to arrive at the same [goal]. He is one throughout the past and the present; the past also is the present, and vice versa. There is no time when he is not existent. There is no place where he is not present. If there are times when something is not existent and there are places when something is not present, it applies only to beings, but not to the Sage. For the reason, ultimately [the Sage] establishes the eternity [of the Buddha], suggesting that Gayā is (a part of) it. If Gayā is [a part of] it, there is no more Gayā. Because there is no more Gayā, how can eternity exist alone? [Therefore], eternity and shortness are not [separately] existent; this is the reason why both eternity and shortness remain existent.