注大乘入楞伽經 2.228

2.228

色身，正報也；資生財物及安住處，依報也。此一偈法合重明，言心起眾相，造業感報，依正不同，皆是眾生自心妄現。

The physical body is the direct retribution; possessions, wealth, and dwelling places are the dependent retribution. This single verse is a doctrinal integration reiterating that 'saying the mind gives rise to various marks'—creating karma and inducing retribution, with differences between dependent and direct—are all delusive manifestations of sentient beings' own minds.