仁王經疏 1.107

1.107

釋曰：第四、總結。十地各有始住終，生三種功德，故言三十生功德。有說：上二眾中，十地者即十解位。

Explanation: Fourth, conclusion. Each of the ten bhūmis has three kinds of virtues produced at the beginning, dwelling, and end; therefore it says 'thirty kinds of produced virtues'. Some say: In the above two assemblies, the 'ten bhūmis' refers to the stages of the ten understandings.