Answer: As all Buddhas have the three bodies (Trikāya: 三身), so does Amitābha Buddha, all at the same time.
 Saṃbhogakāya (报身): Amitābha Buddha’s most magnificent form in his Pure Land is his Saṃbhogakāya (Reward or Enjoyment Body), as is the case for all Buddhas in their Pure Lands.
 Nirmāṇakāyas (应/化身): Amitābha Buddha can also concurrently have countless forms of his Nirmāṇakāyas (Manifestation, Transformation or Emanation Bodies) in defiled lands like ours, to guide and receive many beings to his Pure Land.
 Dharmakāya (法身): Amitābha Buddha is also the Dharmakāya (Truth or Reality Body) of all Buddhas that pervade all space and time universally, which is why he is also known as the Dharma realm’s (Dharmadhātu: realm of phenomenal and noumenal truths) Treasury Body (法界藏身), as the ‘storehouse’ of the immeasurable compassion, wisdom and meritorious virtues of all Buddhas.
Amituofo As One & All Buddhas
‘Amitā’s Exoteric & Esoteric Meanings
The Three Bodies Of Buddhas