大方廣佛華嚴經隨疏演義鈔 37.40

37.40

疏「一佛佛相望」者，如云阿彌陀佛有四十八願能攝眾生，餘則不能。禮於此佛滅罪則多，禮於餘佛滅罪即少。不知諸佛行願功德無不平等，隨根隨緣說有優劣，故為顛倒。「二三身等相望」者，謂念佛化身功德則少，乃至法身功德則勝等。而言三身等者，等取四身、五身、十身、無量身。故以不知三身體融、十身無礙、謂有優劣、故為顛倒。「三心佛相望」者，謂佛已成道，功德難思。我心妄惑，則名為劣。雖無叨濫，不了真源心佛眾生三無差別，故為顛倒耳。

As for the commentary's phrase “first, comparing Buddha to Buddha”: this is like saying that Amitābha Buddha has forty-eight vows and can gather sentient beings, while others cannot; or that bowing to this Buddha eliminates more sins, while bowing to other Buddhas eliminates fewer sins. Failing to know that the practice, vows, and merits of all Buddhas are completely equal, and that superior and inferior are spoken of only according to capacities and conditions, this constitutes an inversion. As for “second, comparing the three bodies and so forth”: this refers to thinking that the merit of recollecting the Buddha's transformation body is lesser, up to the merit of the dharmakāya being superior, and so forth. The phrase “three bodies and so forth” encompasses the four bodies, five bodies, ten bodies, and immeasurable bodies. Thus, failing to know that the essence of the three bodies is interfused and the ten bodies are unobstructed, and positing superior and inferior, this constitutes an inversion. As for “third, comparing mind and Buddha”: this refers to thinking that the Buddha has already realized the Path and his merits are inconceivable, while my mind is deluded and confused, and thus called inferior. Although there is no overstepping of bounds, failing to comprehend that at the true source mind, Buddha, and sentient beings—these three—have no distinction, this constitutes an inversion.