菩薩瓔珞本業經 1.76

1.76

「佛子！九、入法際智。所謂四十辯才一切功德行皆成就，心習已滅無明亦除，一切佛藏一切變通藏已一心中一時行，無量大千世界中作佛形、作眾生形，教化無量眾生法故。

"Son of the Buddha! Ninth, the wisdom of entering the Dharma boundary. This refers to the forty eloquence-talents and all meritorious practices being entirely accomplished; the mental habit-energies are already extinguished and avidyā is also eliminated; all Buddha-treasuries and all treasuries of transformations and supernormal powers are practiced simultaneously in a single mind, manifesting as Buddhas and manifesting as sentient beings in immeasurable great-thousand worlds to teach and transform beings through the Dharma.