These are the basic teachings in which all Buddhist Schools have in Common:

• The individual existence is sorrowful, and consequencely require deliverance.
• The belief in rebirth.
• The assumption of a moral natural law which rules the process of Karman and rebirth and is neither created by a deity nor supervised by him.
• The view the phenomenon world is without substance and is in a state of constant flux.
• The imperical person is considered without self, but as a conbination of complex souless factors, in which
• The goal of extinction of sorrowful personality is logically connected.
• Liberation is only achieved through extirpation of greed, hatred, and delusion, therefore gaining wisdom (enlightenment).
• The Buddha is regarded as a human teacher who had gained enlightenment, a transcendental being who had once been mortal.

The unique beliefs and characteristics of Mahayana Buddhism(Dai Thua Phat Giao)is that it is essentially very different from the old teachings and literature of Theravada or Hinayana Buddhism. The differencesbetween Hinayana Buddhism(Tieu Thua Phat Giao)and Mahayana Buddhism is such that:

• Hinayana hold psychological realism, Mahayana an idealism. Hinayana sees suffering as real while Mahayana sees it as an illusion.

• Hinayana denies a "true being" behind a phenomena and avoid making metaphysical statements, the Mahayana teaches an Eternal Absolute under many names. Beings in all forms of rebirth are said to be identical in their cores with the absolute.
• The Historical Gautama is seeing as the projection of the absolute. In essence Gautama holds the core of being absolute but possess a frail mortal frame of illusion. Hinayana regards the Gautama as a natural teacher, and at most a superman.
• Hinayana sees that liberation can only be achieved through one's own effort, while Mahayana consider assistance from outside as possible. Deliverance through other's power.
• The followers of Hinayana sees the immediate goal as in achieving nirvana. Those who follow Mahayana sees the immediate goal as in following the ways of the Bodhisattva in leading all beings to liberation.
• Nirvana, to Hinayana is the final exit from the world, while it to Mahayana considered becoming conscious of one's own absoluteness and gaining a state of mental aloofness from all. Hinayana has to create nirvana while Mahayana sees all beings as holding liberation from very begining but not aware of its existence.
• The attitudes of Mahayana are such that a person should lend a hand to help the world and educate its followers to be selfless. The Hinayana attitude is to defeat the world by analysing its elements and using that knowledge for individual conduct. It is pragmatic in its approach.

The Buddha Gautama(Thi'ch Ca)is regarded by Mahayana Schools as the universal saviour and bestower of deliverance. He is master over space and time. Gautama's early life and his nirvana are illusions projected onto the world in order to lead mankind to knowledge and virtuous conduct. In fact he was already enlightened before he took the form of the historical Gautama. It is the Mahayana's conviction that there are also many other Buddhas aside from Gautama. There are as many Buddha as grains of sand on the bank of the Ganges(Song Hang). Buddhas appear in all region of the world taking many forms to shows beings the Buddha Vehicle.

Buddha was regarded as human, super-human, and a heavenly being. From the earlier separation of view of the Buddha of the earlier Buddhists, the Mahayanans adopted the doctrines of three bodies of the Buddha. The Dharmakaya, Sambhogakaya, and Nirmanakaya.

• The Dharmakaya (Dharma-body/Pha'p tha^n) is the inner nature of the Buddha. In all the imnumerable earthly Buddhas and the countless transcesdental Buddhas, there is only one Dharmakaya. It is the absolute reality, besides which there is no other reality. Dharma is the partial manifestation of natural laws, namely "facts". Dharma is the technical term for "factors of existence". The Dharmakaya thus is the base-consciousness of existence.
• Sambhogakaya (Body of bliss/Ba'u Tha^n)is the transcendental Buddhas, that cannot be interpreted or preceived by the senses, but only experience spiritually. Sambhogakaya-Buddhas are seen as mental creations, the idea of the Bodhisattva. It is the manifestation of the absolute. Transcendental Sambhogakaya Buddhas are regarded as objectively existing, supramundane and subtle beings. The most popular transcendental Buddha is the Amida Buddha(A Di Da Phat). The transcendental Buddhas are said to possess paradises, in which believers are reborn there. They are teachers of the Bodhisattvas and the spiritual fathers of the Earthly Buddhas. They project their compassions for all beings into the world by their meditation (dhyana/Thie^`n di.nh).
• Nirmanakaya (Physical Body/Ho'a Tha^n) belongs to those Buddhas like historical Gautama Buddha, appearing in the world in physical shape. They are called Nirmana or "manifest beings". They are subject to misery and aging, illness and death, because they are persons of flesh and blood. They are distinguished by thirty-two bodily characteristics(32 ve~ de.p)and some supernatural abilities(lu.c tho^ng). The function of the Earthly Buddha or Nirmankaya Buddha is to teach and spread Dharma, the formulate truth into the world.

The Bodhisattva is the name ascribed to those beings who strive to systematically for enlightenment, or who have already obtained it but postpone their own Static post-mortal nirvana until all beings are liberated. Bodhisattva live exclusively for others. They have mercifulness and compassion, wishing, without self interest, only for the happiness of others. The Bodhisattva encompasses wisdom to give, compassion to help others in any way to bring others closer to enlightenment. The Bodhisattva is willing to take sufferings onto his shoulders to help others, sacreficing all to bring other beings closer to enlightenment. The Bodhisattva has wisdom to see what is necessary for him to do to help others. There are 2 types of Bodhisattva, the Earthly ones and the Transcendental ones. The Earthly Bodhisattva are said to be those who follow a way of life striving for enlightenment while helping others also to seek happiness in enlightenment like them. Everyone can be a Earthly Bodhisattva, from any walk of life in any situation if they follow the Bodhisattva way of life and vows. The Transcendental Bodhisattva are those who through realizing perfection and wisdom(prajnaparamita /Tri' Tue^.Ba't Nha~) and thus sainthood and liberation, have refuse to enter static nirvana to stay in active nirvana in a state of deliverance in which they can work for the benefit of the world. They can assume any form, playing the illusory reality to help those caught in it seek the truth and absolute. Of the famous and important of the Transcendental Bodhisattva is Avalokites'vara (Quan The^' A^m)(The one who gracously looks down). In the far east, the Bodhisattva Avalokites'vara is sculptured as a woman who resembles the Virgin Mary in he west and symbolic of a compassionate mother to all.

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The Founding of Mahayana Buddhism

The Practise of Mahayana Buddhism in Vietnam

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