四分律行事鈔資持記 3.640

3.640

制意中，初科，《智論》，前示真境。以佛生身，是法身所依器故。如下，引緣證。佛升忉利天，為母說法；將從天下，眾皆迎接；須菩提在石室中，行空三昧；念言，佛常說云：若人以智慧眼，觀佛法身，為先見佛；念已，但坐室中；蓮華色尼，欲先見佛；乃化作輪王，千子部從；眾人見已避道，得先見佛；却復本身，前禮於佛；佛言：汝非先見於我，彼須菩提最初見我；以觀空故，得見法身，名真供養。（由佛呵止，故云不受。）

In the intent behind the institution: in the first section, the Dazhidulun first demonstrates the true realm. This is because the Buddha's physical body is the vessel upon which the Dharmakāya depends. The lines beginning with "As follows..." cite circumstances as proof. When the Buddha ascended to Trāyastriṃśa Heaven to preach the Dharma for his mother and was about to descend from heaven, the entire assembly went to welcome him. Subhūti was in a stone cave practicing the samādhi of emptiness; he thought: "The Buddha always says: 'If someone observes the Buddha's Dharmakāya with the eye of wisdom, that person sees the Buddha first.'" Having thought this, he simply sat in the cave. The bhikṣuṇī Utpalavarṇā wished to see the Buddha first; she then magically transformed into a cakravartin with a retinue of a thousand sons. When the people saw her, they made way, and she was able to see the Buddha first. She then resumed her original body and stepped forward to pay homage to the Buddha. The Buddha said: "You are not the first to see me; that Subhūti was the very first to see me. Because he contemplated emptiness, he was able to see the Dharmakāya, which is called true offering." (Because the Buddha rebuked and stopped her, it says "he did not accept it.")