佛学大辞典

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the 'Perfect One', lit. the one who has 'thus gone', or 'thus come', is an epithet of the Buddha used by him when speaking of himself.
To the often asked questions, whether the Tatha^gata still exists after death, or not, it is said (e.g. S. XXII, 85, 86) that, in the highest sense (paramattha, q.v.) the Tatha^gata cannot, even at lifetime, be discovered, how much less after death, and that neither the 5 groups of existence (khandha, q.v.) are to be regarded as the Tatha^gata, nor can the Tatha^gata be found outside these corporeal and mental phenomena. The meaning intended here is that there exist only these ever-changing corporeal and mental phenomena, arising and vanishing from moment to moment, but no separate entity, no personality.
When the commentaries in this connection explain Tatha^gata by 'living being' (satta), they mean to say that here the questioners are using the merely conventional expression, Tatha^gata, in the sense of a really existing entity. 更多：https://www.bmcx.com/
Cf. anatta^, paramattha, puggala, ji^va, satta.
A commentarial treatise on "The Meaning of the Word 'Tatha^gata' " is included in The All-Embracing Net of Views (Brahmaja^la Sutta), tr. Bhikkhu Bodhi (BPS).