觀音玄義記 2.33

2.33

十、簡智斷，二：初：明二德同時，二：初、舉一法難與拔二用。既是一法而立異名，必無所局，何故拔與定屬智斷？二、「然而」下，約身心從二嚴立稱。名從義立，不無親疎。心解通融屬智、身力自在屬斷，心則智慧莊嚴、身則福德莊嚴。此之二嚴宜對拔與。二、「今經」下，示兩文互舉。智斷二德何曾相離，今且各說，互相映顯，前段明智、後段明斷。二、「若深」下，總結益。舉此十雙以為義例，庶乎行者遍通一切。若其然者，釋今題目無邊際也。

Tenth, distinguishing wisdom and severance, in two parts: first, clarifying that the two virtues are simultaneous, in two parts: first, adducing one dharma to question the two functions of relieving and bestowing. Since it is one dharma that is given different names, there is surely no restriction; why must relieving and bestowing determinately belong to wisdom and severance? Second, from 'However' onward, establishing the names from the two adornments in terms of body and mind. Names are established from meanings, not without degrees of affinity and distance: the mind's understanding and fluid interpenetration belongs to wisdom; the body's strength and mastery belongs to severance; the mind is the adornment of wisdom, and the body is the adornment of merit. These two adornments properly correspond to relieving and bestowing. Second, from 'In the present sūtra' onward, showing that the two passages mention them reciprocally. How could the two virtues of wisdom and severance ever be separated? Now each is stated tentatively, illuminating one another: the earlier section clarifies wisdom, and the later section clarifies severance. Second, from 'If deeply' onward, concluding the benefit. Adducing these ten pairs as doctrinal principles, may practitioners penetrate everything comprehensively. If it is so, the explanation of the present title will be limitless.