瑜伽論記 18.49

18.49

基又云：此等通語據依建立即一物也，不須別配，即三諦皆是，或四諦以證得無為等方建立差別故。欲界菩薩，色界菩薩不可思議如來者，此中菩薩不生無色界也，如來身一向無漏，出三界在三界，故名不可思識也。

Ji further says: these words—basis, reliance, and establishment—are used interchangeably and refer to a single entity, needing no separate assignment; that is, they apply to all three truths, or indeed the four truths, because differences are established only upon the realization of the unconditioned and so forth. As for 'bodhisattvas of the desire realm, bodhisattvas of the form realm, and the inconceivable Tathāgata', bodhisattvas here are not born in the formless realm; the Tathāgata's body is exclusively taintless, transcending the three realms yet present in the three realms, and is therefore called inconceivable.