大方廣佛華嚴經隨疏演義鈔 29.53

29.53

疏「智論答云：平等即是三寶」者，即八十五論，亦是經文。須菩提問佛：「若無差別，云何有三寶？」佛答，即今疏文。

As for the commentary's statement, "The Treatise on Wisdom answers: 'Equality is precisely the Three Jewels'": this is from the eighty-fifth fascicle of the treatise, and it is also the sūtra text. Subhūti asked the Buddha: "If there are no distinctions, how are there the Three Jewels?" The Buddha's answer is precisely the text of the present commentary.