大方廣佛華嚴經隨疏演義鈔 60.7

60.7

疏「初標所修善同」者，下四十善，唯佛一善獨云上上，前三但云「又此上品十善」故。云三乘善同者，若准論經，菩薩亦云上上。然云上者，即前人天善中三品之上故。五淨居是色界善為上，而聖依此修，故就上善論其差別。

Regarding the commentary’s [statement], “First, it indicates that the wholesome practices cultivated are identical,” among the four [types of] ten wholesome [actions] below, only the single wholesome of the Buddha is uniquely called “supreme-superior,” whereas the preceding three merely say: “Furthermore, these superior ten wholesome [actions].” As for stating that the wholesome of the triyāna is identical: if judged by the treatise text of the sūtra, the bodhisattva is also called “supreme-superior.” However, stating “superior” refers to the highest of the three grades among the previous wholesome actions of humans and devas. The five pure abodes are the wholesome of the form realm and are considered superior; and since the noble ones cultivate based on these, their distinctions are discussed in terms of the superior wholesome.