新華嚴經論 3.57

3.57

第六昇兜率天宮，如來膝上放光，說十迴向。表此天處，欲界之中理事無礙，故名迴向。初發心住時理事無礙，非獨此處方有迴向，但以次第名言法須安立；然實體中，一一位中皆具足也。膝者，明屈申迴旋自在，說迴向義也。表真俗自在故，生死涅槃已自在成智悲故也。

Sixth, when ascending to the Tuṣita Heaven palace, the Tathāgata emitted light from his knees and taught the ten dedications of merit. This symbolizes that in this heaven, within the desire realm, principle and phenomena are unhindered; hence it is called 'dedication of merit.' At the time of the abode of initial resolve, principle and phenomena were already unhindered; it is not only here that there is dedication of merit, but it must be established merely in accordance with sequential names and teachings. Yet within the actual essence, every single stage fully possesses it. The knees clarify the ease of bending, extending, turning, and revolving, which expresses the meaning of dedication of merit. This is because it symbolizes ease regarding both the ultimate and the conventional, and that regarding saṃsāra and nirvāṇa, one has already with ease perfected wisdom and compassion.