仁王經疏 1.73

1.73

釋曰：第二、略辨行位。釋阿羅漢，義如上說。而諸菩薩名阿羅漢，有其三義：一者阿羅漢迴心向大，仍本名說阿羅漢。二者十地諸菩薩眾皆受應供。三者佛果名阿羅漢，大地菩薩行阿羅漢亦名阿羅漢。此義分別，如《成唯識》。

Explanation: Second is briefly discerning their practice and stage. Explaining "arhat" is as stated above. But for the bodhisattvas to be named arhat has three meanings: first, arhats turn their minds toward the Mahāyāna, and are still spoken of according to their original name of arhat; second, all bodhisattvas of the ten bhūmis receive offerings due to them; third, the buddha-fruit is named arhat, and bodhisattvas of the great bhūmis who practice as arhats are also called arhats. This analytical distinction is as found in the Vijñaptimātratāsiddhi.