大方廣佛華嚴經疏 30.37

30.37

第五復次有十四願，願得見佛解法，成上大智商主。初三自成智性，是商主德；餘為眾生，是商主事。

Fifth, next, there are fourteen vows, vowing to see the Buddha and understand the Dharma, accomplishing the above great-wisdom merchant leader. The first three accomplish the nature of wisdom for oneself, which is the virtue of the merchant leader; the rest are for sentient beings, which are the works of the merchant leader.