大方廣佛華嚴經隨疏演義鈔 73.6

73.6

疏「願等因體」者，望上時持，故名因體。就體有二：願是起行方便之心，供養及行即依願正行，供養攝福、行攝智故。

Regarding the commentary's 'the causal essence of vows, etc.': looking toward the temporal maintenance above, it is named the causal essence. In terms of essence there are two: vows are the mind of upāya that initiates practice; offerings and practice are the correct practice relying on vows, because offerings subsume merit, and practice subsumes wisdom.