金剛經纂要刊定記 4.126

4.126

佛體異此等者。法身佛體異此有為，故說三十二相不是法身相也。此釋即非身相。

Regarding "the Buddha's substance differs from this, etc.": the substance of the dharmakāya Buddha differs from this saṃskṛta; therefore it states that the thirty-two marks are not the marks of the dharmakāya. This explains 'are precisely not physical marks'.