大方廣圓覺修多羅了義經略疏 1.374

1.374

佛也，於法自在更無有上。然雖無一眾生而不具有圓覺，且塵經未出，寶藏猶薶，既不自知，宛受貧苦。唯佛全得其用故，但標大覺有之。

This is the Buddha, who is sovereign regarding dharmas and has nothing higher above him. However, although there is not a single sentient being who does not possess perfect enlightenment, as the sūtra in the dust has not yet emerged and the treasure trove is still buried, since they do not know it themselves, they futilely suffer poverty and distress. Only the Buddha fully obtains its application; therefore it is indicated that only the Great Awakened One possesses it.