金光明經文句記 3.78

3.78

二、初約人天釋。人是肉眼，但見其顯。諸天則有報得天眼，故見冥密。此人慚恥愧𧹞，名為懺悔。

Second, first explaining in terms of humans and devas. Humans have fleshy eyes and see only the manifest. The devas possess karmically obtained heavenly eyes and thus see the hidden and secret. When this person feels shame and conscience, it is called repentance.