Further to our earlier discussion “Buddha beyond form and appearance” and “Buddha beyond form and no-form“, in this chapter the Buddha reiterates, real Buddha is beyond appearance and sound.   If one “sees” or “hears” the Buddha, one has probably been side-tracked.    Next time you see or hear something resembling something like the Buddha, be careful!  Maintains your focus and stays at your center.

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法身非相分第二十六

THE DHARMA BODY IS NOT APPEARANCES, TWENTY-SIX

须菩提！于意云何？可以三十二相观如来不？
“Subhuti, what do you think? Can the Tathagata be recognised by His thirty-two physical characteristics?”

须菩提言：‘如是！如是！以三十二相观如来。
Subhuti replied: “Yes, yes, He can.”

The Buddha said:
佛言：须菩提！若以三十二相观如来者，转轮圣王则（即）是如来。’
“Subhuti, if the Tathagata can be recognised by His thirty-two physical characteristics, a world ruler (cakravarti) would be the Tathagata.”

须菩提白佛言：世尊！如我解佛所说义，不应以三十二相观如来。
Subhuti said to the Buddha: “World Honoured One, as I understand your teaching, the Tathagata cannot be recognized by His thirty-two physical characteristics.”

尔时，世尊而说偈言：
若以色见我　以音声求我
是人行邪道　不能见如来
Thereupon, the World Honoured One recited the following gatha:
“He who sees me by outward appearance (And) seeks me in sound,
Treads the heterodox path (And) cannot perceive the Tathagata.”