瑜伽論記 2.300

2.300

丈夫是神我也，自在等者，自在即大自在天。有外道計以為作者，彼計自在天有三身：一、法身遍於虛空；二者、應身唯在彼天；三者、化身隨六道起等，謂唯識所云大梵時方本際自然虛空我等。

"Person" (puruṣa) is the spiritual self (ātman). Under "Maheśvara and so forth": "Īśvara" is none other than Great Maheśvara. There are non-Buddhists who hypothesize him to be the creator. They hypothesize that Maheśvara has three bodies: first, the Dharma-body, which pervades space; second, the sambhogakāya, which resides only in that heaven; third, the nirmāṇakāya, which arises in accordance with the six destinies, and so on—meaning what the Vijñaptimātra[-siddhi] refers to as Great Brahmā, time, direction, the fundamental limit, spontaneity, space, the self, and so on.