大般涅槃經義記 4.86

4.86

就毘聲中有其五句，最初迦字歷配其餘三十三字入十二音為第三章，以迦配佉入十二音生十二字以為一遍，乃至配荼類亦同爾，是則合有三十三遍為一章矣。

Within the *sparśa* sounds there are five series. The initial letter *jia* is combined successively with the remaining thirty-three letters into the twelve sounds to form the third chart: combining *jia* with *qu* into the twelve sounds generates twelve letters to form one round, and so on down to combining with *tu*, which is also like this; this then totals thirty-three rounds to form one chart.