金剛般若波羅蜜經註解 1.257

1.257

佛又恐善現於應身取著，不達法體，故又以輪王即如來為難，而善現解佛難意，故云：「不可以三十二相觀如來也。」既而佛乃說偈以證之，法身之體固不離於聲色，但凡夫墮於聞、見，是行邪道，不能見於如來也。

The Buddha also feared that Subhūti would grasp and attach to the nirmāṇakāya without penetrating the dharma-essence; therefore, he raised the objection that a wheel-turning king would be a Tathāgata. Subhūti understood the intention of the Buddha's objection, and thus said, "One cannot contemplate the Tathāgata by means of the thirty-two marks." Thereupon the Buddha spoke the verse to verify it: the essence of the dharmakāya is indeed not separate from sound and form, but ordinary persons fall into hearing and seeing; this is walking a deviant path, and they cannot see the Tathāgata.