There are no subjects or doers with regards to Buddha and living things, the only one that exists is Karma for every living being. All existences are intrinsically empty. Buddha nature is emptiness and selflessness itself, which is ascertained by dependent origination(pratītyasa- mutpāda in Sanskrit).
Every living being without exception has the Buddha nature. Intrinsically endowed with the true nature, all sentient beings have already been enlightened regardless of their awareness of this truth.
Not formed by practice, no anguish to vanish,
Not to be gotten dirty by anguish, not to be purified through practice,
No anguish to be removed, no merit to be gained
