[3] Brian Edward Brown, a specialist in Buddha-nature doctrines, writes that the composition of the Śrīmālādevī Siṃhanāda Sūtra occurred during the Īkṣvāku Dynasty in the 3rd century CE as a product of the Caitika schools of the Mahāsāṃghikas.
[3] Alex Wayman has outlined eleven points of complete agreement between the Mahāsāṃghikas and the Śrīmālā, along with four major arguments for this association.
The Śrīmālādevī Siṃhanāda Sūtra teaches the reality of an ultimate, immaculate consciousness within each living being, which is the Buddhic "Dharmakāya" (essence of Truth), which is yet temporarily sheathed in obscuring defilement.
This Dharmakāya, when viewed as intrinsically free from spiritual ignorance, is said to constitute eternity, bliss, the self, and purity in their perfect state.
The tathāgatagarbha is not a realm for living beings who have degenerated into the belief of a substantially existent body or for those who have contrary views, or who have minds bewildered by emptiness.