大方廣佛華嚴經疏 28.17

28.17

第十施床座中，初舉施行，下第十八別明施座故。晉譯此以為床敷，深允當也。迴向行中十願：一即第一義天，大智證故。二菩提心，是賢聖依。三涅槃解脫。四首楞嚴定，名為究竟如。四禪座，能發神通。餘六可知。

Tenth, in giving beds and seats: first, it raises the practice of giving, because below the eighteenth separately clarifies giving seats. The Jin translation rendered this as bed-matting, which is deeply fitting. In the practice of pariṇāmanā there are ten vows: 1. the Heaven of the Supreme Truth, because it is realized by great wisdom; 2. bodhicitta, which is what the worthy and noble rely upon; 3. nirvāṇa and liberation; 4. the śūraṅgama samādhi, called the ultimate tathatā; 5. the seat of the four dhyānas, capable of generating supernormal knowledges. The remaining six can be understood.