仁王護國般若波羅蜜多經疏 2.239

2.239

解曰：真言真際，即是法身。若云同者，智同理也。謂諸如來等覺位中，無明障盡故同真際，解脫位中證理圓極故等法性。此與法身非即非離，俱遍法界常安樂故。從此第三明應化身。於中分二：初明應化身、後明能所化。且初第一明應化身。

Commentary: The word 'limit of reality' (bhūtakoṭi) is the dharmakāya. When it says 'identical', it means wisdom is identical with principle. In the stage of virtual awakening of all Tathāgatas, because the obstacle of ignorance is exhausted, they are identical with the limit of reality; in the stage of liberation, because the realization of principle is consummately perfected, they are equal to dharmatā. This is neither identical with nor separate from the dharmakāya, because both pervade the dharmadhātu and are eternally peaceful and happy. Hereafter, the third [part] explains the responsive and transformation body (nirmāṇakāya). Within this there are two: first, explaining the responsive and transformation body; later, explaining the agent and objects of transformation. First, the first explains the responsive and transformation body.