Does the Maha Parinirvana Sutra acknowledge the existence of eternal spirit/soul?

The Buddhist scholar Sallile King has the following interpretation made from the [Mahayana Maha PariNirvana Sutra](https://en.wikipedia.org/wiki/Mah%C4%81y%C4%81na_Mah%C4%81parinirv%C4%81%E1%B9%87a_S%C5%ABtra) : > [I]t is obvious that the Mahaparinirvana Sutra does not consider it impossible for a Buddhist to affirm an atman provided it is clear what the correct understanding of this concept is, and indeed the sutra clearly sees certain advantages in doing so. What I basically want to know is in the context of mindfulness meditation (*anapanasati*): Is it okay to have the usual hindu belief in eternal aatman for the practice of *anapanasati*, or is it *necessary* to have the buddhist belief in *non-existence of aatman* in order to practice *anapanasati*?