仁王護國般若波羅蜜多經疏 3.278

3.278

解此名者，廣修檀施得三輪淨，住平等心，成此迴向。現種種身者，現諸隨類尊貴之身。行四攝法者，利他行故。如《花嚴》說，或為帝王、為轉輪王，施外資財及身肉故。彼有一百二十門，廣示差別。從第二十五終第二十八，明檀行矣。從此第七明等隨順一切眾生迴向。

Explaining this name: extensively cultivating the giving of dāna, one attains purity of the three wheels; abiding in an equal mind, this dedication is perfected. 'Manifesting various bodies' means manifesting noble bodies according with each type. 'They practice the four methods of winning over' refers to practices benefiting others. As the Huayan says, one becomes a monarch or a cakravartin, giving away external wealth as well as bodily flesh. There are one hundred and twenty gates therein, extensively showing the distinctions. From the twenty-fifth to the twenty-eighth, the practice of dāna is clarified. Hereafter is the seventh [part], explaining the dedication of equally complying with all sentient beings.