The 三身 are the 法, 報, and 應; the 三德 are 法, 般, and 解, i.e. the virtue, or merit, of the (a) 法身 being absolute independence, reality; of (b) 報身, being 般若prajñāor wisdom; and of (c) 應身, being 解脫德 liberation, or Nirvāṇa.