請觀音經疏闡義鈔 4.23

4.23

「若五」下，經云「從頭至足，一一節間皆令繫念。」頭等是色，繫念是定。又五輪因止而發，故屬定也。「合用定慧」者，停心五處是定，五處觀察是慧。又數息是定，餘四是慧。

"If five" onwards: the sūtra says, "From head to foot, in each and every joint, cause mindfulness to be tied." The head and so forth are form; tying mindfulness is concentration. Furthermore, the five wheels manifest due to cessation, and thus belong to concentration. "Employing concentration and wisdom together": bringing the mind to rest in the five places is concentration; contemplating in the five places is wisdom. Moreover, counting the breath is concentration; the remaining four are wisdom.