新華嚴經論 10.44

10.44

已上從海月光大明菩薩至此主藥神，表如來五位眾中十住之門百波羅蜜竟。十行之眾，如下須知。如此一部之典，一切施設總是法門，終不唐設。一事一字，總是五位之中信修悟入之法則故，入法方便門戶。此明佛果五位入法益生覆育之樣式，故入之者創與智合，名之為神。亦以覆育眾生故，為神祐物也。以修行自在處如天。亦以化利諸天故，於十方三界示受天報。亦以迴向門，同脩羅身入諸鬼趣，亦表自在如王。

The above, from Bodhisattva Ocean Moon Radiance down to these crop-ruling spirits, concludes the explanation of the hundred pāramitās belonging to the gateway of the ten abodes within the assembly of the Tathāgata's five stages. The assembly of the ten practices should be understood as follows. In a scripture such as this entire work, all provisions whatsoever are Dharma gates; never are they established in vain. Because every single matter and every single word constitutes the model for faith, cultivation, awakening, and entry within the five stages, they are the portals of expedient means for entering the Dharma. This clarifies the pattern of how the five stages of the Buddha-fruit enter the Dharma, benefit sentient beings, and nurture them; therefore, those who enter it initially accord with wisdom, and they are called 'spirits' (shen). Also, because they protect and nurture sentient beings, they are spirits who assist beings. Because the place where their cultivation is sovereign is like heaven, and also in order to transform and benefit the devas, they manifest and receive celestial retributions across the ten directions and the three realms. Moreover, through the gateway of dedication of merit, with bodies identical to asuras, they enter into the various ghost realms; this also signifies that they are sovereign like kings.