大方廣圓覺修多羅了義經略疏 2.477

2.477

有身有心悉皆是妄。了知是能、身心是所，託所起能，故二皆礙。此下明其所用。於中又三：謂法、喻、合。

Possessing a body and having a mind are entirely false. Fully understanding is the subject; body and mind are the object. The subject arises relying on the object, hence both are obstructions. Below this clarifies what it operates on. Within this are three: namely, dharma, simile, and application.