金光明經文句記 5.98

5.98

初、明始末皆三。三章是法、三身是人，攬法為人、人不離法，故云辭異其義是同。佛月清淨者，取偈初句成今三身。

First, explaining that from beginning to end all are three. The three chapters are the Dharma, and the three bodies are the person. Encompassing the Dharma into the person, the person is not separated from the Dharma; hence it says the expressions differ, but their meaning is the same. "The Buddha-moon is pure" takes the first line of the verse to form the present three bodies.