大方廣佛華嚴經疏 28.43

28.43

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.