仁王護國般若波羅蜜多經疏 3.174

3.174

解曰：諸佛之身遍眾生身，諸眾生身遍諸佛身，體互相遍，俱不思議，即第三全、第四少分。乃至世界者，即攝二全、一少分也。心言路絕，名不思議。從此第三聞法獲益。

Explanation: The bodies of the buddhas pervade the bodies of sentient beings, and the bodies of sentient beings pervade the bodies of the buddhas; their substances mutually pervade, both being inconceivable. This covers the entirety of the third and a small part of the fourth. “And so forth up to the world” subsumes two entireties and one small part. When the path of mind and speech is cut off, it is called inconceivable. Next, the third: receiving benefits upon hearing the Dharma.