仁王般若經疏 2.22

2.22

"Riding upon the vehicle of sarvajña, they come to transform the three realms. Good sons! Sentient beings' afflictions do not go beyond the storehouse of the three realms. Sentient beings' retribution of the twenty-two faculties does not go beyond the three realms. The response and transformation dharmakāya of the buddhas also does not go beyond the three realms. Outside the three realms there are no sentient beings; what then would a buddha transform? For this reason I say: that there is a separate storehouse of the realm of sentient beings outside the three realms is taught in the Dayou jing of the non-Buddhists, not taught by the seven buddhas. Great King! I always say: all sentient beings who have completely severed the afflictions and retributions of the three realms are called buddhas."