金光明最勝王經疏 3.65

3.65

贊曰：下結成也。此成境智二種平等，故合為法身。境智二種非一非異不可分別，無有中間彼此差別，故合名法身。

The commentary says: The text below concludes the establishment. This establishes the equality of both the objective sphere and wisdom; hence they are combined as the Dharma-body. Because the objective sphere and wisdom are neither identical nor different, beyond discrimination, and without any intermediate distinction between this and that, they are collectively named the Dharma-body.