大毘盧遮那成佛經疏 9.48

9.48

右句義中，怛他揭多斫吃蒭是如來眼。次云尾也嚩路迦也是觀義，言以如來眼觀也。用最初多字為體，多是諸法如如義，以一切法本不生故，即此如如亦不可得。是故如來觀一切法畢竟非如非異，雖不可見而亦明見。如諸佛者，諸眾生眼亦然。若行者說此真實語時，則蒙不思議佛眼加持，漸得眼清淨也。

In the meaning of the phrase above: 'tathāgata-cakṣu' is the Tathāgata's eye. Next, 'avalokaya' means to view, expressing viewing with the Tathāgata's eye. It takes the initial syllable TA as its substance: TA means the suchness (tathatā) of all dharmas. Because all dharmas are originally unborn, even this suchness is unfindable. Therefore, the Tathāgata contemplates all dharmas as ultimately neither 'such' nor 'different'; although they cannot be seen, they are clearly seen. As with the Buddhas, so it is with the eyes of all sentient beings. If a practitioner speaks these true words, he will be empowered by the inconceivable Buddha-eye and gradually attain purity of vision.