妙法蓮華經玄義 8.145

8.145

云何數息具足定慧？制諸覺散，從一至十，知息及數，無常生滅，念念不停。又若觀不淨，當深厭穢惡，能觀所觀，無常生滅，速朽虛誑，誑諸眾生，厭觀起恚，須慈定相應，見他得樂，亦知此定，及彼樂相，無常生滅。因緣觀時，橫觀四生，悉是因緣生法；竪觀三界，亦是因緣生法。從緣生者，悉是無常無我。諸障起者，應須念佛，亦如是。是名五停具修定慧。

How does counting the breath possess both concentration and wisdom? Curbing conceptual thoughts and scattering, counting from one to ten, one knows that the breath and the counting are impermanent, arising and ceasing, without stopping from thought-moment to thought-moment. Furthermore, if contemplating the impure, one should deeply revile filth and evil, [knowing that] the contemplator and the contemplated are impermanent, arising and ceasing, quickly decaying, false and deceptive, deceiving all sentient beings. If revulsion at the contemplation gives rise to anger, it must be matched with the concentration of loving-kindness: seeing others obtain happiness, one also knows that this concentration and those marks of happiness are impermanent, arising and ceasing. When contemplating conditioned arising, horizontally one contemplates the four modes of birth as all being phenomena arisen from conditions; vertically one contemplates the three realms as also being phenomena arisen from conditions. Those arisen from conditions are all impermanent and non-self. When various hindrances arise, one should be mindful of the Buddha; this is also like this. This is called the five cessations completely practicing concentration and wisdom.