法華義疏 3.55

3.55

若說三十三天常樂我淨，指黃葉為真金亦是方便，若直說五戒十善感人天身，不名方便。

If one speaks of the Thirty-Three Devas as permanent, joyful, self, and pure, pointing to yellow leaves as true gold, it is also upāya. If one speaks directly of the five precepts and ten virtuous deeds bringing about human and heavenly bodies, it is not called upāya.