大般涅槃經義記 7.255

7.255

大異小中有八復次：一明菩薩報得眼根，不修從習，常能見己微妙色身悉是骨相，不同二乘。

Within the great differing from the small, there are eight further points: First, it clarifies that a bodhisattva's retributively attained eye faculty is not cultivated through practice; they can always see their own subtle and wondrous form body entirely as the mark of a skeleton, unlike the two vehicles.