請觀音經疏闡義鈔 1.49

1.49

「三十二」者，《淨名》中初，法自在菩薩云：「生滅為二，不生不滅為不二。」乃至文殊說云：「無說無示為入不二。」共三十二人。若兼居士默然，則三十三也。

"Thirty-two": in the Vimalakīrti [Sūtra], first, the bodhisattva Dharmavyūha said: "Arising and ceasing are dual; non-arising and non-ceasing are non-dual." Up to Mañjuśrī's saying: "Neither speaking nor indicating is entering the non-dual." There were thirty-two people in total. If one includes the lay householder's silence, there are thirty-three.