大毘盧遮那成佛經疏 4.26

4.26

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.