大方廣佛華嚴經隨疏演義鈔 68.47

68.47

疏「要則攝十為五」者，所以更為此攝者，以此說無量，要治於有量。要唯有五，故為此攝，如前頻釋：一即眾生界無量、二世界無量、三法界無量、四調伏界無量、五調伏方便界無量。然此五界唯佛窮證，能化德業周於五界。菩薩修入能化德業，趣入五界。又此五中，初一所化，次二化處，後二化法。正化即前三是所、後二是能；望能化能知，五界皆所。將此十對能化所化，望於菩薩皆是所入，則入皆修入證入，亦了達也。

Regarding the Commentary's line, "The essentials subsume the ten into five": the reason for making this subsumption further is that because this speaks of the immeasurable, it essentially remedies the measurable. In essence there are only five, hence this subsumption is made, as repeatedly explained before: first is the immeasurable realm of sentient beings; second is the immeasurable world realm; third is the immeasurable dharmadhātu; fourth is the immeasurable realm of taming; fifth is the immeasurable realm of upāya for taming. However, these five realms are thoroughly realized only by buddhas; their virtuous activities that can convert pervade the five realms. Bodhisattvas cultivate entry into the virtuous activities that can convert, heading into the five realms. Furthermore, among these five, the first is what is converted, the middle two are the places of conversion, and the latter two are the methods of conversion. In terms of actual conversion, the first three are the objects and the latter two are the subjects; from the standpoint of that which can convert and that which can know, all five realms are objects. Setting these ten against that which can convert and that which is converted, with respect to the bodhisattva they are all what is entered; thus entry means both entering through cultivation and entering through realization, as well as thorough comprehension.