請觀音經疏闡義鈔 1.96

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「妙覺觀音」者，問：觀音是等覺因人，何故約妙覺極果釋耶？答：《觀音三昧經》云「此菩薩已成正覺，號正法明佛。」《觀音受記經》云「次當補處，稱為普光功德。」其本迹若此。約究竟釋，理應無失。問：別名可爾：通號如何？答：文雖不明，例有此釋，謂名字菩薩乃至究竟菩薩也。《大論》云「眾生無上者佛是。」況菩薩眾生，華梵之異，名通極果，文義在茲。

On "Marvelous Enlightenment Avalokiteśvara": Question: Avalokiteśvara is a practitioner on the causal stage of equal enlightenment; why explain him in terms of the ultimate fruit of marvelous enlightenment? Answer: The Guanyin Sanmei Jing says: "This bodhisattva has already achieved perfect enlightenment, titled the Buddha Brightness of Proper Dharma." The Guanyin Shouji Jing says: "Next he will succeed to the position [of Buddhahood], titled Universal Light Merit." His origin and traces are like this. Explaining in terms of the ultimate is fundamentally without fault. Question: A specific name may be so, but what of the general title? Answer: Although the text is not explicit, by analogy there is this explanation, namely from the Verbal Bodhisattva up to the Ultimate Bodhisattva. The Da Zhidu Lun says: "The highest among sentient beings is the Buddha." What is more, 'bodhisattva' and 'sentient being' are just differences between Sanskrit and Chinese; the title extends to the ultimate fruit, and the textual meaning lies here.