金剛經纂要刊定記 4.173

4.173

慧出三界者。三界之本是其業惑，有智慧者悉能除遣，業惑既遣自然超越。故《心經》云：「觀自在菩薩行深般若波羅蜜多時，照見五蘊皆空，度一切苦厄。」然淺慧尚能得出三界，豈況大乘甚深般若。

Regarding "wisdom transcends the three realms": the root of the three realms is karma and delusion; those with wisdom are completely able to eradicate them, and once karma and delusion are eradicated, they naturally transcend them. Hence the Heart Sūtra states: "When Avalokiteśvara Bodhisattva was practicing the profound prajñāpāramitā, he illuminated the five aggregates as all empty, transcending all suffering and difficulty." Now, if shallow wisdom can still transcend the three realms, how much more so the profound prajñā of the Mahāyāna!