大毘盧遮那成佛經疏 13.35

13.35

次作如來鉢印。左手持兩衣角（其法取袈裟近手尖角及搭肩之角繞臂迴入手中，令二角如雙耳也），仍以二手相重，令以右加左上如坐禪手，引上令當臍，稍屈如重手承鉢之形，即是也。作此即同如來持此袈裟，諸佛標幟之儀，亦能令一切非器眾生皆堪為法器也。真言歸命如前。婆，是有義，即三有也。以本不生故即離三有，三有本來不可得也。除此三有而得如來真實之有，謂諸佛法身也。

Next is the Tathāgata's Bowl seal. The left hand holds the two corners of the robe (the method is: take the pointed corner of the kāṣāya near the hand and the corner draped over the shoulder, wrap them around the arm, bring them back into the hand, and make the two corners like a pair of ears); then overlap the two hands, placing the right above the left as in the meditation hand [posture]; bring them up to be level with the navel, slightly bent in the shape of overlapped hands supporting a bowl, and that is it. Making this is identical to the Tathāgata holding this kāṣāya, the deportment of the insignia of all buddhas; it can also cause all beings who are not vessels to become capable of being Dharma vessels. The homage of the mantra is as before. 'Bha' has the meaning of existence (bhava), namely the three realms of existence. Because it is originally unborn, one is free from the three realms of existence, for the three realms of existence are originally unattainable. Ridding oneself of these three realms of existence, one attains the Tathāgata's true existence, which refers to the dharmakāya of all buddhas.