大般涅槃經義記 8.251

8.251

二菩薩及佛，望餘說二。先舉、次列、下辯其相。道言「色者謂佛菩薩」就人顯示，初地已上見性分明同名為色。「非色眾生」就人顯示，地前眾生見性不了名為非色。問曰：前說唯佛是色，今以何故地上所見亦悉名色？色有體用，如來藏中色性法門是其色體，依此集起凡聖色身是其色用。體唯佛窮，故前宣說佛見是色。真用之色地上漸見，見一切法皆從真起，故今復說佛菩薩見悉皆是色。第三段中，「色者眼見，非色聞」者，於前所說佛及性中，色皆眼見、非色皆聞見。准斯地上一切菩薩皆得名為眼見，佛及菩薩所有佛性皆名色故。從見如來至此，第二勸修趣入略明證行。

Second, the two are spoken of by contrasting bodhisattvas and buddhas with the rest. First raising [the number], next listing them, and below distinguishing their characteristics. Stating that 'form refers to buddhas and bodhisattvas' shows it with reference to persons: from the first bhūmi upward, they see the nature clearly, so it is equally called form. 'Formless refers to sentient beings' shows it with reference to persons: sentient beings prior to the bhūmis do not see the nature clearly, so it is called formless. Question: Previously it was said that only the Buddha is form, so why is that which is seen on the bhūmis now also called form? Form has substance and function: within the tathāgatagarbha, the dharma-gate of the nature of form is the substance of form; the physical bodies of ordinary beings and nobles accumulated and arisen on this basis are the functions of form. Its substance is fathomed only by the Buddha, hence it was previously proclaimed that the Buddha's seeing is form. The form of true function is gradually seen on the bhūmis, seeing all dharmas as arising from the true, hence it is now stated again that what is seen by buddhas and bodhisattvas is entirely form. In the third section, as for 'What is form is seen by the eye; what is formless is heard', among the Buddha and the nature explained earlier, form is always seen by the eye, and the formless is always seen by hearing. According to this, all bodhisattvas on the bhūmis can be said to see with the eye, because the buddha-nature possessed by buddhas and bodhisattvas is called form. From 'seeing the Tathāgata' down to here, the second part encouraging practice and entry briefly explains the practice of realization.