法華文句記 8.176

8.176

言「權巧」者，不必一向唯作權釋，秖云龍女已得無生，則約體用而論權巧，非謂專約本迹為權巧也，故權實二義經力俱成。他人釋此，或云七地十地等者，不能顯經力用故也。

Regarding the term "skillful means": one need not interpret it exclusively and dogmatically as provisional; simply stating that the dragon girl had already attained non-arising discusses skillful means in terms of essence and function, not exclusively in terms of origin and traces. Therefore, both provisional and real meanings are accomplished through the power of the sūtra. When others explain this, some say it is the seventh bhūmi or tenth bhūmi, etc., because they are unable to reveal the sūtra's power and function.