仁王護國般若波羅蜜多經疏 3.395

3.395

解曰：示入聲聞者，現入小乘，不同於彼但求自度，廣利有情隨佛智故。如《十地經》亦云「示同辟支佛，達佛境界故。」示同外道者，著諸見也。同眾魔者，樂生死也。隨順世間者，世間凡夫染著顛倒，菩薩示現皆同彼等，常修出世，亦令彼等皆得出世，同類化矣。從此第三結申滿地。

The commentary states: 'Manifesting as entering the śrāvakas' means manifesting as entering the Lesser Vehicle; not being like them who merely seek self-deliverance, they extensively benefit sentient beings and follow the Buddha's wisdom. As the Daśabhūmika Sūtra also says, 'Manifesting as identical to pratyekabuddhas, to attain the Buddha's sphere.' 'Manifesting as identical to non-Buddhists' refers to attachment to views. 'Identical to Māras' refers to delighting in saṃsāra. 'Accords with the worldly': worldly ordinary beings are defiled and inverted; the bodhisattva manifests as identical to them, while constantly cultivating transcendence of the world, and also causes them all to attain transcendence of the world, transforming them by appearing as their own kind. From here, the third part concludes and presents the completion of the ground.