四分律行事鈔資持記 3.901

3.901

次科，《善見》，明下座辭謝。裝字去呼，即用象牙為飾。《智論》，明陞座伸敬。師子座，謂說法之處；《智論》云：佛為人中師子，佛所坐處，若床若地，皆名師子座。《僧祇》，莊嚴法座。拂華坐者，去奢美故。

In the next section: the Samantapāsādikā explains stepping down from the seat and expressing thanks. The character zhuang is pronounced in the departing tone; it means decorating with ivory. The Mahāprajñāpāramitā-śāstra explains ascending the seat and extending reverence. "Lion seat" refers to the place of preaching the Dharma; the Mahāprajñāpāramitā-śāstra states: "The Buddha is the lion among humans; wherever the Buddha sits, whether on a bed or on the ground, is called a lion seat." The Mahāsāṃghika-vinaya speaks of adorning the Dharma seat. "Brushing the seat with flowers" is done to eliminate luxury and extravagance.