法華玄論 9.116

9.116

答：此三皆有其義。初明化菩薩，故喻舍那。次偏明化二乘，故喻小乘佛。付財之時，正明說大乘義，故喻大乘中釋迦也。

Answer: All three of these have their reasons. First, it clarifies converting bodhisattvas, and is therefore a metaphor for Rocana. Next, it exclusively clarifies converting the two vehicles, and is therefore a metaphor for the Hīnayāna Buddha. At the time of bequeathing the wealth, it precisely clarifies the meaning of expounding the Mahāyāna, and is therefore a metaphor for Śākyamuni within the Mahāyāna.