觀音義疏 2.75

2.75

次婦女者，不明小王婦女者，王家禁固，不得遊散，化物為難，故不作。若如妙音，即云於王後宮變為女像也。

Next, regarding women: the reason women of lesser kings are not explained is that the king's household is closely guarded and they may not wander about, making it difficult to transform beings, so he does not assume [such forms]. If it were like Gadgadasvara, it is said that he transforms into female forms in the king's inner palace.