法華玄論 10.107

10.107

十三者三德。觀音謂波若德，以觀察即是智慧，智慧名為波若。普門謂現一切身，即是法身，為調伏一切眾生令得解脫，即是解脫也。

Thirteenth is the three virtues. "Guanyin" refers to the virtue of prajñā, because contemplation is wisdom, and wisdom is called prajñā. "Universal Gate" refers to manifesting all bodies, which is the dharmakāya; subduing all sentient beings and causing them to attain liberation is liberation.