金剛經纂要刊定記 6.80

6.80

現身。經問答可知。徵意云：以何義故，不以色身見佛？釋意云：以約勝義非世諦故，由此不應定以色身見於佛也。

Manifesting the body: the questions and answers of the sūtra can be understood. The meaning of the question says: for what reason does one not see the Buddha by means of the physical body? The explanation says: because it is in terms of the paramārtha and not the conventional truth; on this account, one should definitely not see the Buddha by means of the physical body.