觀無量壽佛經疏 3.141

3.141

十、從唯頂上下，至不及世尊已來，正明師徒位別、果願未圓，致使二相有虧，表居不足之地也。

Tenth, from "Only on the crown" down to "not equaling the World-Honoured One," it properly explains that because master and disciple differ in rank and the fruit and vows are not yet complete, these two marks fall short, showing that [the bodhisattva] occupies a stage of non-completion.