說無垢稱經疏 5.192

5.192

贊曰：結成深妙。入者證也。此乃菩薩巧智所證，故非二乘凡夫境界。舉勝二乘，明凡不測。

Commentary: Concluding upon its profundity. To "enter" means to realize. This is realized by the skillful wisdom of bodhisattvas, and therefore is not the realm of the two vehicles or ordinary people. Mentioning the superior two vehicles clarifies that ordinary people cannot fathom it.