In this Chapter, Buddha described the essential nature of Bodhisattva (enlightened beings that serves in this world): transcendence of the notion of: self, others, beings, and immortals.

self: a separate sense of individual self
others: what appears outside of one’s self
beings: the collective living beings
immortals: any part of life, form or no-form, that continue to exist indefinitely

Why does Bodhisattva not attached to the above 4?  For a Bodhisattva is a state of enlightenment which is beyond separation or duality.  And alignment with self, others, beings, or immortality implies separation in various levels.

Therefore, the Buddha described that a Bodhisattva that clings to the notion of these 4 is not a real Bodhisattva:  I.e. there is no “one” that can be Bodhisattva, no Bodhisattva who could perceive “others” or “collective beings”, and no Bodhisattva who could “last” forever.  Clinging or attachment to these 4 notions, therefore, represents sidetracks to, or misunderstanding of, the pathway of Bodhisattva towards spiritual enlightenment.

This transcendence of separation and opposition, as a key direction in spiritual cultivation, is basically in line with the Daoist notion of non-duality, represented in the Tai-chi diagram, which embraces and transcends separations and opposites (Yin and Yang) in perfect harmony.

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大乘正宗分第三

THE ORTHODOX DOCTRINE OF THE GREAT VEHICLE, THREE

佛告须菩提：诸菩萨摩诃萨应如是降伏其心！所有一切众生之类：若卵生、若胎生、若湿生、 若化生；若有色、若无色；若有想、若无想、若非有想非无想，我皆令入无余涅槃而灭度之。如是灭度无量无数无边众生，实无众生得灭度者。

何以故？ 须菩提！若菩萨有我相、人相、众生相、寿者相，即非菩萨。
The Buddha said: “Subhuti, “all Bodhisattvas and Mahasattvas should subdue their minds as follows: “All living beings born from eggs, wombs, humidity or by transformation, with or without form, either thoughtful or thoughtless,and neither thoughtful nor thoughtless, are all led by me to the final nirvana for the extinction of reincarnation. Although immeasurable, uncountable and unlimitable numbers of living beings are thus led to (the final nirvana for) the extinction of reincarnation, it is true that not a living being is led there.

Why so, Subhuti? (Because) if a Bodhisattva (still) clings to the false notion (laksana) of an ego, a personality, a being and a life, he is not ( a true) Bodhisattva.