首楞嚴義疏注經 6.139

6.139

首出眾聖，法身也。臂能提接，化身也。目以導明，智身也。物無虛見，見必利益，故能救護。

The head emerges above the sages—this is the Dharma-body. The arms can lift and receive—this is the transformation-body. The eyes guide with illumination—this is the wisdom-body. Nothing is seen in vain; seeing brings certain benefit; hence one can rescue and protect.