金剛般若經贊述 1.261

1.261

述曰，此第二轉釋疑也。謂前所說受、持經者，生福甚多，即謂其福德有相果，故今破之，謂法身是如來，非三十二相化身也。於中初、問，次、答。「說三十二相」者，謂化身相；「即是非相」者，非法身相；「是名三十二相」者，是化身三十二相也。上來依世親釋竟。

The commentary states: This is the second [part], further resolving doubts. This refers to the previous statement that one who receives and upholds the sūtra produces immense merit; one might then think that this merit has a fruition with physical marks, so now he refutes it, stating that the dharmakāya is the Tathāgata, not the nirmāṇakāya with thirty-two marks. Within it, first is the question, and next the answer. "Preaches the thirty-two marks" refers to the marks of the nirmāṇakāya; "are precisely non-marks" means they are not the marks of the dharmakāya; "they are called the thirty-two marks" refers to the thirty-two marks of the nirmāṇakāya. The above, following Vasubandhu's commentary, is concluded.