金光明最勝王經疏 3.207

3.207

贊曰：明同諸佛。文分為三：初佛能普知、次二乘不了、三凡夫不測。此即初也。以見如如理圓不二，故見一切諸佛如來。

Commentary: Explaining identity with the buddhas. The text is divided into three: first, the buddhas can universally know; next, the two vehicles do not comprehend; third, ordinary beings cannot fathom. This is the first. Because they see that the principle of tathatā is complete and non-dual, they see all Buddhas and Tathāgatas.