大毘盧遮那成佛經疏 17.38

17.38

即義與上相連也。亦明古佛道同，引一切佛同說也。迦字（咽下）佉（上腭）哦（頸）重伽（頰也，謂從頂十字直下至喉此中間也）遮（舌根）車（舌中）闍（舌頭）重社（是舌生處）吒（脛是兩脛也）吒（腿髀）拏（腰謂繞腰帶周匝處）重荼（二臀坐處）哆（大便處）他（腹）陀（兩手）重陀（二脇）波（背也遍之）頗（胸也）麼（二肘已上膊下）重婆（臂下）莽（心也）也（陰藏）羅（兩眼）攞（遍額）伊（上）伊（目精或目角也，此二字先配右後配左目，凡一切配有左右者，皆先右後左也）鄔烏（兩脣也，先上次下也）翳愛（二耳也，先右次左）汗奧（右頰也先，二次左）暗（成佛句也，在頂十字）噁（是涅槃義，無處所不遍配支分）。若能如是作，即是佛，即是一切智，即是資財（具一切法財者也），即是佛子也，告之也。

The meaning here connects with the above. It also clarifies that the path of the ancient Buddhas is identical, citing all Buddhas who speak alike. The syllable ka (below the throat), kha (upper palate), ga (neck), aspirated gha (cheeks, meaning straight down from the crown cross to the throat, in this intermediate space), ca (root of the tongue), cha (middle of the tongue), ja (tip of the tongue), aspirated jha (where the tongue originates), ṭa (shins, meaning both shins), ṭha (thighs and hips), ṇa (waist, meaning the circumference where a belt wraps around), aspirated ḍha (the two buttocks, the sitting place), ta (the anus), tha (abdomen), da (both hands), aspirated dha (both flanks), pa (the back, pervading it), pha (chest), ma (above both elbows, below the shoulders), aspirated bha (lower arms), ma (heart), ya (genitals), ra (both eyes), la (pervading the forehead), i (upper), ī (pupils or corners of the eyes; these two syllables are assigned first to the right and then to the left eye; in general, whenever assigning to right and left, it is always first right, then left), u and ū (both lips, first upper, then lower), e and ai (both ears, first right, then left), o and au (first the right cheek, secondly the left), aṃ (the sentence of attaining Buddhahood, at the crown cross), aḥ (this has the meaning of nirvāṇa; there is no specific place, and it is assigned pervasively to all limbs). If one can perform it in this way, one is the Buddha, one is the all-knowing, one is wealth (one who possesses all Dharma-wealth), one is a Buddha-son—thus it addresses him.