大方廣佛華嚴經疏 42.9

42.9

First, the sentient-being body has five marks: the first three are the defiled distinctions of karmically produced afflictions and false thoughts, which are treated as generally explaining the three realms; the latter two concern the upper two realms, which are opened as distinct in terms of retribution. If the three realms and five destinies were opened generally, then the ten would be complete.