大方廣佛華嚴經入法界品四十二字觀門 1.39

1.39

頗字時，入成熟一切眾生際往詣道場般若波羅蜜門，悟一切法遍滿果報不可得故。

When pronouncing the letter PHA, one enters the perfection of wisdom door of proceeding to the bodhimaṇḍa at the limit of maturing all sentient beings, because one realizes that the pervasive fruition (phala) of all dharmas cannot be apprehended.