說無垢稱經疏 5.308

5.308

贊曰：此二法報二身慈也。真如乃為法身如來理法故，報身名佛果位故，二別也。

Commentary: These two are the maitrī of the dharmakāya and sambhogakāya. Tathatā constitutes the principle and dharma of the dharmakāya Tathāgata, whereas the sambhogakāya is designated as the fruit stage of buddhahood; hence the two are distinct.