大方廣佛華嚴經疏 28.43

28.43

三十六施腸腎肝肺，四事合一迴向。前有大小二腸，今合為一腸。言智藏身者，身為智依故。餘可知。

Thirty-six: Giving the intestines, kidneys, liver, and lungs combines four matters into a single pariṇāmanā. Previously there were large and small intestines; now they are combined into one intestine. The phrase "body of the treasury of wisdom" is because the body is the basis for wisdom. The rest is intelligible.