金光明經文句記 2.294

2.294

初、所簡事身。事論己身，人誰不解？故今簡之。智推九界，皆非己身，況人報質。

First, the phenomenal body that is set aside. When discussing one's own body phenomenally, who does not understand it? Therefore, it is now set aside. Wisdom investigates the nine realms and finds none of them to be one's own body, let alone the physical form of human retributive existence.