仁王經疏 2.272

2.272

釋曰：第二如來述成。文有兩節：初讚教稱理、後顯所詮理。此即初也。王所說教，稱所詮理，教理相應，是故重言如是如是。言不思議等者，非三賢境，名不思議。龍樹釋云「言語道斷，心行處滅」，世親等云「心言路絕」，其義一也。非十地境，名不可度量。此即校量難勝功德，是故唯佛與佛乃知斯事。

The commentary states: Second, the Tathāgata confirms and approves. The text has two sections: first, praising the teaching as according with the principle; afterward, revealing the signified principle. This is the first. The teaching expounded by the king accords with the signified principle; teaching and principle correspond, and therefore he repeats, 'So it is, so it is.' Regarding 'inconceivable and so forth': not being the domain of the three stages of worthies is called 'inconceivable.' Nāgārjuna explains: 'The path of speech is cut off, the place where the mind functions is extinguished'; Vasubandhu and others say: 'The route of mind and speech is terminated'—the meaning is identical. Not being the domain of the ten bhūmis is called 'inestimable.' This is an assessment of merit that is difficult to surpass; therefore, 'only buddha with buddha can know this matter.'