大方廣佛華嚴經疏 28.27

28.27

二十幢旛二事合一迴向，十中初二，幢旛合願，一建善翻惡、二重法翻慢；次一唯就旛，旛書字故；後七皆就幢辨。

Twenty: The two items of banners and pennants are combined into a single pariṇāmanā. Among the ten, the first two combine banners and pennants into vows: (1) establishing the good and overturning evil; (2) revering the Dharma and overturning pride. The next one concerns pennants alone, because writing is inscribed on pennants. The latter seven are all distinguished with respect to banners.