首楞嚴義疏注經 3.539

3.539

上句同佛化，上求下化，悲、智二心，一一先悟妙覺明性。從深理生，故名深心。以此二心承順塵剎諸佛化行，無二無別，故名為奉。下句結報恩，《大論》云「假使頂戴經塵劫，身為床座遍三千，若不傳法度眾生，畢竟無能報恩者。」

The first line accords with the Buddha's conversion [of beings]. Seeking above and converting below, the two minds of compassion and wisdom each first awaken to the wondrous, enlightened, luminous nature. Arising from profound principle, it is called the 'profound mind.' Using these two minds to respectfully follow the transformative practices of all buddhas in dust-mote kṣetras, without duality or difference, is called 'offering.' The next line concludes with repaying kindness. The Great Treatise says: 'Even if one bore [the Buddha] upon one's head through kalpas numerous as dust motes, and made one's body a seat pervading the three thousand [worlds], if one does not transmit the Dharma to deliver sentient beings, in the end one cannot repay his kindness.'