新華嚴經論 23.27

23.27

第四會夜摩天宮，化作寶蓮華藏師子之座，為表說十行位。約行處世無著，以蓮華所表。師子，如前依主釋也。百萬層級者，昇進過前，超業勝故。云化作座不云安置者，表以入如來智慧以智隨行，所行行業以智化為故，猶如變化，故不云安置，明行從理化故。

Fourth, in the palace of the Yāma heaven of the fourth assembly, a lion throne of a precious lotus-flower store is miraculously created, representing the explanation of the stage of the ten practices. With respect to practice dwelling in the world without attachment, this is represented by the lotus flower. "Lion" is explained as before as a determinative compound. "A million tiers" indicates that the advancement surpasses the former, because transcending karma is superior. Saying "miraculously created a seat" rather than "arranged" represents that because one has entered the Tathāgata's wisdom, wisdom follows practice; because the karmic practices performed are transformed by wisdom, they are like magical creations; hence it does not say "arranged," clarifying that practice is transformed from principle.