近代以来, 无论是中国佛教界, 还是日本佛教界, 都不约而同地对影响中国佛教最为深远的如来藏思想展开了反思, 甚至批判。中国方面的主力先是支那内学院的欧阳竟无和吕, 其后是印顺法师; 日本方面, 一开始主要围绕着《大乘起信论》以及《楞严经》的真伪展开, 在二十世纪九十年代则有“批判佛教”思潮集其大成。其实, 这一思潮所指责的如来藏是“实体”、“基体”, 如来藏思想是受“神我”说影响而来等等观点都是站不住的。而将如来藏思想当作在印度大乘佛教独立的“第三系”的说法也是不符合客观事实的。

In modem times there emerged a stream of thought both in the Chinese Buddhist circle and the Japanese Buddhist circle which were critical of the thought of Tathāgata-garbha that had profound influence on Chinese Buddhism. On the Chinese side, the representatives were Ouyang Jingwu and Lvcheng in Nanjing, and Master Yinshun in Taiwan. On the Japanese side, it began with an examination of the texts of Da Cheng Qi Xin lun and Leng Yah Jing, and finally reached its pinnacle as "critical Buddhism" in 1990's. In fact, all theses proposed by this stream of thought that Tathāgata-garbha is "substance" or "locus", and that the thought of Tathāgata-garbha is influenced by "Brahman" and "aatman'" are untenable. Further, the claim that the thought of Tathāgata-garbha was an independent "third persuasion" of Mahayana does not accord with historical facts.