大毘盧遮那成佛經疏 4.26

4.26

經云「以塗香花等供養」者，非但警發而已，又當以種種香花燈明等供養十方諸佛及地神也。然此中地有三種，謂以囉字門淨除自心地、弟子心地及道場地，皆以阿字門持之使成金剛。若就祕密釋中明供養義，亦復如是。若阿闍梨以淨菩提心種種功德迴向一切智智印，即是供養自法界中一切諸佛及持地者。以此功德迴施弟子，資助成佛因緣，即是供養弟子心法界中一切諸佛及持地者。若用莊嚴此金剛道場，即是以法供養十方世界中一切諸佛。供養已，復應歸命一切如來。例解可知也。

The sūtra says: "Making offerings with perfumed paste, flowers, and the like." It is not merely arousing [her]; one should also make offerings of various incense, flowers, lamps, and so forth to the Buddhas of the ten directions and the earth deity. However, the ground here has three kinds: namely, purifying one's own mind-ground, the disciple's mind-ground, and the ground of the bodhimaṇḍa with the syllable-gateway RA, and upholding them all with the syllable-gateway A to make them vajra. If explaining the meaning of offering according to the secret interpretation, it is also like this. If the ācārya dedicates the various merits of the pure bodhicitta toward the sarvajñajñāna-mudrā, that is making offerings to all Buddhas and earth-upholders within his own dharmadhātu. Bestowing this merit upon the disciple to aid the causes and conditions for attaining Buddhahood is making offerings to all Buddhas and earth-upholders within the dharmadhātu of the disciple's mind. If using it to adorn this vajra bodhimaṇḍa, that is making Dharma offerings to all Buddhas in the worlds of the ten directions. Having made offerings, one should again take refuge in all tathāgatas. One can understand the rest by analogy.