仁王經疏 2.68

2.68

釋曰：第三、攝化分齊。謂現一實身，於十方佛國中現無量通化眾生。或可於十方國各現一化身化眾生，故言一身。

Explanation: The third [section treats] the scope of gathering and transforming. That is, manifesting a single real body, one manifests immeasurable supernormal powers throughout the buddha-lands of the ten directions to transform sentient beings. Or alternatively, one manifests one transformation body in each of the lands of the ten directions to transform sentient beings; hence it says 'a single body'.