法華義疏 4.176

4.176

若據法身，以智為體，智有五用故名五眼。若就應身，天、肉既是報名，則以色法為體；餘三以智為體。若言天眼通，依毘曇義亦以智為體。

If based on the dharmakāya, they take cognition (jñāna) as their substance; because cognition has five functions, they are called the five eyes. If discussed in terms of the response body, since the divine [eye] and flesh [eye] are names of karmic recompense, they take material phenomena (rūpadharma) as their substance; the remaining three take cognition as their substance. If one speaks of the supernatural power of the divine eye, relying on the Abhidharma definition, it also takes cognition as its substance.