The Nirvâna of the Buddhists is only the threshold of Paranirvâna, according to the Esoteric Teaching: while with the Brâhmans, it is the summum bonum, that final state from which there is no more return—not till the next Mahâ-Kalpa, at all events. And even this last view will be opposed by some too orthodox and dogmatic Philosophers who will not accept the Esoteric Doctrine. With them Nirvâna is absolute nothingness, in which there is nothing and no one: only an unconditioned All. To understand the full characteristics of that Abstract Principle one must sense it intuitionally and comprehend fully the “one permanent condition in the Universe,” which the Hindûs define so truly as
The state of perfect unconsciousness—bare Chidâkâsham (field of consciousness) in fact,
however paradoxical it may seem to the profane reader.[667]
Shankarâchârya was reputed to be an Avatâra, an assertion the writer implicitly believes in, but which other people are, of course, at liberty to reject. And as such he took the body of a southern Indian, newly-born Brâhman baby; that body, for reasons as important as they are mysterious to us, is said to have been animated by Gautama's astral personal remains. This divine Non-Ego chose as its own Upâdhi (physical basis), the ethereal, human Ego of a great Sage in this world of forms, as the fittest vehicle for Spirit to descend into.
Said Shankarâchârya:
Parabrahman is Kartâ [Purusha], as there is no other Adhishtâthâ,[668] and Parabrahman is Prakriti, there being no other substance.[669]
Now what is true of the Macrocosmical is also true of the Microcosmical plane. It is therefore nearer the truth to say—when once we accept such a possibility—that the “astral” Gautama, or the Nirmânakâya, was the Upâdhi of Shankarâchârya's spirit, rather than that the latter was a reincarnation of the former.
When a Shankarâchârya has to be born, naturally every one of the principles in the manifested mortal man must be the purest and finest that exist on earth. Consequently those principles that were once attached to Gautama, who was the direct great predecessor of Shankara, were naturally attracted to him, the economy of Nature forbidding the re-evolution of similar principles from the crude state. But it must be remembered that the higher ethereal principles are not, like the lower more material ones, visible sometimes to man (as astral bodies), and they have to be regarded in the light of separate or independent Powers or Gods, rather than as material objects. Hence the right way of representing the truth would be to say that the various principles, the Bodhisattva, of Gautama Buddha, which did not go to Nirvâna, re-united to form the middle principles of Shankarâchârya, the earthly Entity.[670]
It is absolutely necessary to study the doctrine of the Buddhas esoterically and understand the subtle differences between the various planes of existence to be able to comprehend correctly the above. Put more clearly, Gautama, the human Buddha, who had, exoterically, Amitâbha for his Bodhisattva and Avalokiteshvara for his Dhyâni-Buddha—the triad emanating directly from Âdi-Buddha—assimilated these by his “Dhyâna” (meditation) and thus become a Buddha (“enlightened”). In another manner this is the case with all men; everyone of us has his Bodhisattva—the middle principle, if we hold for a moment to the trinitarian division of the septenary group—and his Dhyâni-Buddha, or Chohan, the “Father of the Son.” Our connecting link with the higher Hierarchy of Celestial Beings lies here in a nutshell, only we are too sinful to assimilate them.
Six centuries after the translation of the human Buddha (Gautama) another Reformer, as noble and as loving, though less favoured by opportunity, arose in another part of the world, among another and a less spiritual race. There is a great similarity between the subsequent opinions of the world about the two Saviours, the Eastern and the Western. While millions became converted to the doctrines of the two Masters, the enemies of both—sectarian opponents, the most dangerous of all—tore both to shreds by insinuating maliciously-distorted statements based on Occult truths, and therefore doubly dangerous. While of Buddha it is said by the Brâhmans that He was truly an Avatâra of Vishnu, but that He had come to tempt the Brâhmans from their faith, and was therefore the evil aspect of the God; of Jesus the Bardesanian Gnostics and others asserted that He was Nebu, the false Messiah, the destroyer of the old orthodox religion. “He is the founder of a new sect of Nazars,” said other sectarians. In Hebrew the word “Naba” means “to speak by inspiration,” (נבא, and נבו is Nebo, the God of wisdom). But Nebo is also Mercury, who is Buddha in the Hindu monogram of planets. And this is shown by the fact that the Talmudists hold that Jesus was inspired by the Genius (or Regent) of Mercury confounded by Sir William Jones with Gautama Buddha. There are many other strange points of similarity between Gautama and Jesus, which cannot be noticed here.[671]