大般涅槃經義記 3.348

3.348

第二句中，「亦令眾生於我身中起塔廟想」准前類後，歸己同前，是故言「亦」。亦以菩薩法身難見，故教眾生敬己陰身而為趣向，己身即是法身住處，故名塔廟。何不令生於自身中起塔廟想，乃令眾生於菩薩身起塔想乎？釋言：令生於自身中起塔想者，即是向前自行門攝；今明菩薩利他之行，故教眾生於菩薩身起塔廟想。「如是」下釋，「以諸眾生用我法身為歸依處」，故令於我五陰身中起塔廟想。

In the second phrase, "also causing sentient beings to give rise to the conception of a stūpa or temple with respect to my body" compares the latter to the former by analogy: taking refuge in oneself is the same as the former, and therefore he says "also." Also, because the bodhisattva's dharmakāya is difficult to see, he teaches sentient beings to revere his body of aggregates as a way to proceed toward it; one's own body is itself the dwelling place of the dharmakāya, and is therefore called a stūpa or temple. Why does he not cause sentient beings to give rise to the conception of a stūpa within their own bodies, but rather causes sentient beings to give rise to the conception of a stūpa with respect to the bodhisattva's body? The explanation says: causing sentient beings to give rise to the conception of a stūpa within their own bodies is subsumed under the preceding approach of personal practice; here, clarifying the bodhisattva's practice of benefiting others, he therefore teaches sentient beings to give rise to the conception of a stūpa or temple with respect to the bodhisattva's body. From "thus" downward is the explanation: "because sentient beings take my dharmakāya as their place of refuge," he therefore causes them to give rise to the conception of a stūpa or temple with respect to his body of the five aggregates.