法華義疏 4.163

4.163

亦得爾也。初、為諸菩薩現盧舍那身則根本身；次、明二乘不堪見此身，故隱本垂迹起枝末身，故〈信解品〉云「脫珍御服著弊垢衣」；第三、既立一廢三，亦息迹歸本，則應云脫弊垢衣還著珍御服也。故教既有三，身亦如是。

One may do so as well. First, manifesting the Rocana body for the bodhisattvas is the fundamental body; next, explaining that those of the two vehicles are incapable of seeing this body, he conceals the origin and manifests traces, giving rise to the branch body—hence the 'Belief and Understanding Chapter' says, 'stripping off his jewel-studded regalia and putting on tattered, filthy clothes'; third, having established the one and abolished the three, he also stills the traces and returns to the origin, which corresponds to saying that he strips off the tattered, filthy clothes and puts the jewel-studded regalia back on. Therefore, just as the teachings are three, so too are the bodies.