新華嚴經論 35.7

35.7

三從其腰間出等眾生數無量仙人者，表腰間是世間行五欲之境。表以智幻生，同眾生行利眾生事，自無五欲也，故出仙人。

Third, from his waist emerge immeasurable ṛṣis equal in number to sentient beings: this symbolizes that the waist is the realm of practicing the five worldly desires. It symbolizes being born through the illusion of wisdom, acting identically with sentient beings to conduct matters beneficial to sentient beings while inherently free from the five desires; hence ṛṣis emerge.