請觀音經疏闡義鈔 4.35

4.35

「見十方佛是聲聞」者，即經云「毛孔見佛」也。問：小乘不說有十方佛，何故云見十方佛是聲聞耶？答：小乘之中諸部不同，亦有信十方佛者。即小乘人修第四禪，邊際定力見十方佛等。

As for 'seeing the buddhas of the ten directions belongs to the śrāvakas', this corresponds to the sūtra's 'seeing buddhas in the pores'. Question: The Hīnayāna does not speak of buddhas of the ten directions; why does it say that seeing the buddhas of the ten directions belongs to the śrāvakas? Answer: Among the Hīnayāna, the various schools differ; there are also those who believe in the buddhas of the ten directions. That is, Hīnayāna practitioners cultivating the fourth dhyāna see the buddhas of the ten directions through the power of the concentration of the ultimate limit, and so forth.