俱舍論記 27.46

27.46

「論曰至等究竟故」者，釋上兩句。由三事等：一由三無數劫福德智慧二種資糧等圓滿故、二由五分法身等成辨故、三由利他所化有情等究竟故。

On the passage "The commentary says: ... because they are equal in consummation": This explains the upper two lines. They are equal through three things: 1. Because the two provisions of merit and wisdom across three incalculable eons are equally fulfilled; 2. Because the five-part Dharma-body is equally accomplished; 3. Because the sentient beings to be transformed for the benefit of others are equally brought to consummation.