「法界佛像」係指像身雕繪有須彌世界、五道眾生、佛陀故事等繁複圖像的造像，出現於北朝後期。初期該類像並無統一結構，直至唐代，以胸口處雕繪須彌世界為典範，流傳廣泛。「法界」原意為世界，而在東、西魏之際，造像題記中逐漸出現意同「佛」、「淨土」的「法界」用例。此類「法界即佛」的概念，見諸大乘佛典，如《華嚴經》、《法華經》或《大方等大集經》〈日藏分〉等，在北朝後期至隋代教界中頗為流行，特別是在地論宗的文獻中，有諸多「法界即佛」概念的演繹，彼等所謂的「法界」，不單單是指世界，更含攝三界眾生以及界外的聖者，這正可說明「法界佛像」身上雕繪須彌世界之外，同時也雕繪佛傳、本生、菩薩的原因。「佛與法界融通不二」的意象，在經論中更進一步被具體比喻為因陀羅網、鏡中之像。「法界佛像」身上雕繪的諸多圖像，亦可認為是與此等意象相類的創發。「佛與法界融通不二」的概念不限於地論宗文獻，而為北朝後期至隋代的教界所共享，如智顗所云：「法界不獨在華嚴。」就此便不難理解「法界佛像」廣泛出現在不同地域，以及唐代之後的像例固定雕繪有須彌世界的原因。

Since the Northern Dynasty, the Buddha statues of the Dharmadhatu decorated with complex images such as the World of Sumeru, Five Realms of sentient beings, and Buddha Shakyamuni's biography have emerged. Various expressions of these images appeared in the beginning until the Tang Dynasty, when the Mt. Sumeru painted on the chest area, this style became prevalent. The Dharmadhatu's original meaning is “the world”, but this term transformed into other meanings such as the Buddha, and the Pure Land as shown in the inscriptions in the Western and the Eastern Wei Dynasties. Similar usages could also be seen in Mahayana Sutras such as the Huayan, Lotus, and the Mahāsaṃnipāta Sūtras. Whereas in the shastras of the Dilun School that expounded the idea of “the Buddha as the Dharmadhatu”, the Dharmadhatu not only referred to the world, but also to the beings other than the three realms. This was the reason why the Buddha's biography, jataka stories, and Bodhisattvas were also depicted on these Buddha Statues of the Dharmadthatu. The imagery of the “non-duality of the Buddha and the Dharmadhatu” was further elaborated and embodied by the Indra Net and the images on the mirrors. All the images shown on the Buddha could be seen as innovations for illuminating the “non-duality of the Buddha and the Dharmadhatu.” Not confined to the discourse of Dilun School, the concept of “non-duality of the Buddha and the Dharmadhatu” was also taught by masters from the Northern Dynasty to the Sui Dynasty. Master Zhi Yi said, “the Dharmadhatu does not only appear in the Huayan (Sutras).” Therefore, it is not difficult to understand why images of “the Buddha of Dharmadhatu” became widespread and Mt. Sumeru has been the indispensable element of those images.