大方廣圓覺修多羅了義經略疏 1.255

1.255

由此法門令觀身心無體，根識塵境、世及出世、自身他身一切清淨，遍滿法界、普同諸佛。觀行成就，頓見如此境界，是真普眼也。此含悲、智，謂普見諸法清淨，是大智普眼；普見眾生成佛，是大悲普眼。

This Dharma-gate causes one to contemplate that body and mind have no intrinsic essence; that the faculties, consciousnesses, and sense objects, the mundane and the supramundane, one's own body and others' bodies, are all pure, pervasively filling the dharmadhātu, universally identical to all buddhas. When the practice of contemplation is perfected, suddenly seeing such a realm is the true 'Universal Eye'. This encompasses compassion and wisdom: universally seeing all phenomena as pure is the universal eye of great wisdom; universally seeing sentient beings become buddhas is the universal eye of great compassion.