The main aim of this report is to elucidate Jingyingsi Huiyuan's (浄影寺慧遠) theory about the essence of the Buddha's teaching, with a focus on the Dacheng yizhang (大乗義章) “San Zang Yi (三蔵義)” chapter.
Huiyuan considered the essence of the Buddha's teaching to be sabdaayatana and rupa-dharma, not nama-pada-vyañjana-kaya. Therefore, Huiyuan never recognized viprayuktasamskara as dravya.
In the history of Buddhist philosophy in China, Huiyuan's theory is interesting. His theory approaches the Sarvastivadin's doctrine which most Chinese Buddhists considered elementary and superceded by Mahayana ideas.
I appreciate that Huiyuan, as a Mahayana Buddhist, valued the Sarvastivadin doctrine.