新華嚴經論 8.54

8.54

第四會在夜摩天宮者，明夜摩天宮在空際不與地連，明其十行依空行行，不與貪欲愛繫著諸有之連故。於此處說十行位，表法如是。不要身生彼天，明在行恒空，無所依故。

The fourth assembly is in the Yāma Heavenly Palace: this clarifies that the Yāma Heavenly Palace is situated in space and is not connected to the earth, clarifying that the ten practices are practices undertaken in reliance on emptiness, not connected to the craving, affection, and attachment of the various realms of existence. Explaining the stages of the ten practices in this place symbolizes the Dharma in this way. It does not require that one's body be born in that heaven; it clarifies that one constantly abides in emptiness in practice, having nothing upon which to rely.