維摩經略疏垂裕記 8.183

8.183

問：何故破見一番四十八句，破思一品各一十二耶？答：斷雖一番，諸見各別，每於一見皆防轉計，故四十八。思無轉計，唯一三假，故但十二。

Question: Why is it that refuting views is in a single turn of forty-eight propositions, while refuting thought is twelve for each grade? Answer: Although severance is in a single turn, the various views are each distinct, and for every view one guards against shifting attachments; hence there are forty-eight. Thought has no shifting attachments and is only a single set of three provisionals; hence there are only twelve.