新華嚴經論 9.23

9.23

已上初會十門中，菩薩神天總得如來五位法門。但化令入位者，皆得一分應真理智，總得稱之為神能主導眾生，非鬼神之神，以入如來智，法力自在故。十地如天，亦明自在，至文方廣明。

In the ten headings of the initial assembly above, the bodhisattvas, spirits, and devas all attain the Tathāgata's Dharma gates of the five stages. All those transformed and led to enter the stages attain a portion of wisdom responsive to truth; all can be called 'spirits' (shen) in that they are able to guide sentient beings, not as ghosts and spirits, but because they have entered the Tathāgata's wisdom and possess sovereign Dharma power. The ten grounds are like devas, which also signifies sovereignty, as will be explained at length upon reaching the text.