仁王經疏 3.115

3.115

釋曰：第二、佛現神變令眾得益。於中有二：初佛現神變、後時眾得益。前中有二：初標章舉數、後次第別敘。此即初也。神謂等持，變即轉變。由等持力，轉變自在，故名神變。不思議者，心不能思、語不能議，名不思議。故《法華》云「非口所宣，非心所測。」《智度論》云「心行處滅，言語道斷。」《大般若》云「心言路絕。名不思議。」

Explanation: The second [section] is the Buddha manifesting supernormal transformations to cause the assembly to obtain benefit. Within this there are two: first, the Buddha manifests supernormal transformations; and later, the contemporary assembly obtains benefit. The former has two: first, stating the topic and adducing the number; and later, sequentially detailing them individually. This is the first. "Supernormal" (shen) refers to samādhi (equipoise), and "transformation" (bian) means altering. Due to the power of equipoise, altering is sovereign; hence it is called "supernormal transformation." "Inconceivable" means the mind cannot conceptualize it and words cannot discuss it; hence it is called inconceivable. Thus the Lotus Sūtra says: "It cannot be proclaimed by the mouth, nor can it be measured by the mind." The Dazhidulun says: "The sphere of mental activity is extinguished, and the path of speech is cut off." The Large Prajñāpāramitā says: "The path of mind and speech is cut off; it is called inconceivable."