http://www.byomakusuma.org/Teachings/VedantaVisAVisShentong.aspx
If we glance through the Jain literature, we again find that no Jain scholar mentions that the Buddhists believed in an eternal / permanent non-dual cognition as the ultimate reality. At least, those Jain scholars after Asanga should have done so, if that was how the Uttara Tantra had been interpreted in India.
If we analyze both the Hindu Sankaràcàrya’s and the Buddhist ÅšÄ�ntaraká¹£ita’s, we find that both agree that the view of the Hindu Advaita Vedànta is that the ultimate reality (âtmà) is an unchanging, eternal non-dual cognition. The Buddhists as a whole do not agree that the ultimate reality is an eternal, unchanging non-dual cognition, but rather a changing eternal non-dual cognition. These statements found in the 6th century Hindu text and the refutations of the Hindu view found in the 9th century Buddhist texts (both of which were after the Uttara Tantra and Asanga), show that the Hindu view of the ultimate reality as an unchanging, eternal non-dual cognition is non-existent amongst the Buddhists of India. Not only was such a view non-existent amongst Buddhists of India, but it was also refuted as a wrong view by scholars like ÅšÄ�ntaraká¹£ita. He even writes that if and when Buddhists use the word ‘eternal’ (nitya), it means ‘parinàmi nitya’, i.e., changing eternal, and not the Hindu kind of eternal, which always remains unchanged.
The Hindu âtmà is not only non-dual cognition but is also unchanging, eternal, and truly existing. Sankaràcàrya defines existence (sat) in his Tattvaboda as that which remains the same in all the 3 times (past, present, future). In the commentary by Gaudapàda (who was Sankaràcàrya’s Guru’s Guru), of the Màndukya Upanishada, in verse number 96, he calls the eternally really existing non-dual cognition is non-relational, i.e., free from reference points. In the 37th verse of the same work it is said that this non-dual, eternal, really existing cognition is free from all sense organs, i.e., free from the dualistic mind (namshe). So the Upanishadic view is that the really existing, eternal / permanent, non-dual, non-referential cognition is the âtmà, and this is not dualistic mind. This Upanishadic view existed even before the Buddha, and this was what Sankaràcàrya expounded very clearly and most powerfully around the 6th century. This view, similar to this Sankara view, was refuted by ÅšÄ�ntaraká¹£ita as a wrong view.
Actually this is not the Hinayana Nirvana. This is Thusness Stage 3. (41) is like stage 1. (42) is like stage 2. (43) is like stage 2. (44) is like stage 2 to 4. (46) is stage 3. (47) is taoism immortality practice(46) Further, the good person has thoroughly seen the formations skandha as empty. He has ended production and destruction, but he has not yet perfected the subtle wonder of ultimate serenity.
He may speculate that there is an emptiness within the perfect brightness, and based on that he denies the myriad transformations, taking their eternal cessation as his refuge. If he interprets this as a supreme state, he will fall into the error of taking what is not a refuge to be a refuge. Those abiding in Shunyata in the Heaven of [Neither Thought nor] Non-Thought will become his companions. Confused about the Bodhi of the Buddhas, he will lose his knowledge and understanding.
http://awakeningtoreality.blogspot.com/2009/09/two-sutras-teachings-of-buddha-on.html