仁王般若經疏 1.38

1.38

九百萬億者，列數。九千萬為九百億。菩薩摩訶薩下，二標名。摩訶薩，翻為大道心眾生，應云摩訶菩提薩埵。此言大道心眾生，以義訓釋。亦云開士，以道開物故也。亦云道人，以道所成故。皆阿羅漢下，第三位地。羅漢有三義，菩薩亦有三義，故菩薩為羅漢也。《大集經》云「大法菩薩名阿羅漢」，《大品經》「聲聞若智若斷，皆是菩薩無生法忍。」故云皆阿羅漢也。實智功德下，第四歎德。實智者，實相般若。方便智者，方便般若。此實方便實，此方便實方便也。亦云：鑒虛照實名實智，清淨功用不著名方便智。功德者，施功名功，歸己曰德。亦云：忘功遺德，故云功德也。

"Nine hundred million koṭi" lists the number. Nine ten-millions make nine hundred koṭi. From "bodhisattva-mahāsattva" onward is the second, indicating the designation. Mahāsattva is translated as "sentient being of great bodhimind"; it should be called mahābodhisattva. Calling them "sentient beings of great bodhimind" is an interpretive gloss. They are also called "opening masters" (kaishi), because they open beings up by means of the Dao. They are also called "persons of the Way", because they are perfected by the Dao. From "all having the arhat's" onward is the third, the station of the grounds. "Arhat" has three meanings, and "bodhisattva" also has three meanings; therefore, bodhisattvas are arhats. The Mahāsaṃnipāta-sūtra says, "The bodhisattvas of the Great Dharma are called arhats." The Pañcaviṃśatisāhasrikā-sūtra says, "Whatever cognition or abandonment the śrāvakas have, it is all the bodhisattva's patience of the non-arising of dharmas." Therefore it says, "all having the arhat's". From "merits of real cognition" onward is the fourth, praising their virtues. "Real cognition" is the prajñā of dharmatā. "Upāya cognition" is the prajñā of upāya. This reality is the reality of upāya; this upāya is the upāya of reality. It is also said: inspecting the empty and illuminating the real is called real cognition; pure function without attachment is called upāya cognition. Regarding "merit" (guṇadharma): bestowing work is called merit (gong), and returning to oneself is called virtue (de). It is also said: forgetting work and leaving behind virtue, it is therefore called merit and virtue (gongde).