大般涅槃經義記 8.117

8.117

三體用分別，諸佛菩薩有二種行：一是德體，性實離相；二是德用，起化隨物。今言「福者，有為、有漏、有有果報、有礙、非常，是凡夫法」，是其德用。用有起作故曰有為，示起染過名為有漏，現六道身名有果報，隨化起滅是故非常。所作似凡名凡夫法，此猶是前常與無常。「慧莊嚴者，無為、無漏、無有果」等是其德體，體無起作故非有為，出障清淨名為無漏，六道身斷故無果報，生滅永夷稱曰「常住」，此猶是前無常、共常。

Third, differentiating them in terms of essence and function: Buddhas and bodhisattvas have two kinds of practice: the first is the essence of virtue, whose nature is real and free from marks; the second is the function of virtue, giving rise to transformations in accord with beings. Now saying "merit is conditioned, with outflows, has karmic fruition, has obstruction, and is impermanent, being the dharma of ordinary people" refers to its function of virtue. Because function involves activity, it is called conditioned; because it displays the emergence of defiled faults, it is called with outflows; because it manifests bodies in the six destinies, it is said to have karmic fruition; and because it arises and ceases in accordance with transformation, it is impermanent. Because what it does resembles the ordinary, it is named the dharma of ordinary people; this is still the previous permanent and impermanent. "The adornment of wisdom is unconditioned, without outflows, without fruition," and so forth, is its essence of virtue. Because the essence has no activity, it is not conditioned; because it emerges from hindrances and is pure, it is named without outflows; because bodies in the six destinies are severed, it has no karmic fruition; and because arising and ceasing are forever calmed, it is called "permanently abiding." This is still the previous impermanent and shared permanence.