首楞嚴義疏注經 8.174

8.174

結前十行也。依體起用，故云滿足神通。自利利他妙行無礙，故云成佛事已，佛以度生利他為事業故。純潔精真顯智德也，遠離留患顯斷德也。此十番智斷皆是非證而證、不斷而斷，智本真故，惑本亡故。

This concludes the preceding ten practices. Giving rise to functioning based on the essence is why it says 'fully perfected supernormal powers.' The wondrous practices of self-benefit and benefiting others being unobstructed is why it says 'completed the Buddha's work,' for a Buddha takes the deliverance of beings and the benefiting of others as his work. 'Pure, undefiled, essential, and true' reveals the virtue of wisdom; 'keeping far away from all lingering troubles' reveals the virtue of elimination. These ten rounds of wisdom and elimination are all realizations that are non-realization, and eliminations that are non-elimination, because wisdom is fundamentally true and delusion is fundamentally non-existent.