大般涅槃經義記 8.116

8.116

二就人分別，慧莊嚴者謂佛及與十地菩薩，文中略故直言菩薩，不言十地，良以十地與佛同能眼見佛性，故合為慧。聲聞、緣覺乃至九地皆悉不能眼見佛性，同判為福。

Second, differentiating them in terms of persons: the adornment of wisdom refers to the Buddha and the bodhisattvas of the ten bhūmis. The text is abbreviated, so it simply says "bodhisattvas" and does not say "tenth bhūmi" (or "ten bhūmis"); it is truly because the tenth bhūmi and the Buddha are equally able to see the buddha-nature with their own eyes that they are combined as wisdom. Śrāvakas, pratyekabuddhas, up to the ninth bhūmi are all unable to see the buddha-nature with their own eyes, and are equally judged to be merit.