維摩經略疏垂裕記 3.29

3.29

問：聞佛說法乃是聲益，何名形邪？答：形聲者須從化主，今此但是化事所現。況復見佛及佛說法皆屬於色，況復說法亦是色用，是故可得釋成於色。

Question: Hearing the Buddha expound the Dharma is indeed the benefit of voice; why is it called form? Answer: Form and voice must follow the transforming master; here it is merely that which is manifested by the work of transformation. Furthermore, seeing the Buddha and the Buddha expounding the Dharma both belong to form; moreover, expounding the Dharma is also a function of form. Therefore, it can be explained as belonging to form.