金光明經文句記 5.260

5.260

二、圓供養。前有理智，以歷別故貶之為事；今聽經事，以融即故褒之為法。第一供養者，不思議供也。能聽所聽體不二故，秖於文字了具三身。能說是應，解脫德也；能詮是報，般若德也；所詮是法，法身德也。不解新伊，但論能所，豈顯圓佛及圓供耶？文字若非祕密之藏，那生諸佛？恭敬之心非祕妙者，安能圓供三世佛耶？注云云者，令如向釋也。

Second, the perfect offering. Previously there were principle and wisdom, but because they were sequentially distinct, they were disparaged as phenomenal; now the phenomenal matter of listening to the sūtra, because of harmonious integration, is praised as dharma. The supreme offering is the inconceivable offering. Because the subjective listener and the objective what-is-listened-to are not two in essence, within the mere words one comprehends the complete possession of the three bodies. That which can preach is the response, the virtue of liberation; that which can express is the reward, the virtue of prajñā; that which is expressed is the dharma, the virtue of the dharmakāya. If one does not understand the new [dot] 'i', but merely discusses subject and object, how could one manifest the perfect Buddha and the perfect offering? If the words were not the secret treasury, how could they give birth to all buddhas? If the mind of reverence were not secret and wondrous, how could one make a perfect offering to the buddhas of the three periods of time? The note 'and so on' directs one to explain as above.