瑜伽論記 4.304

4.304

又復滅道已下，約用以釋經文，又諦現觀是見道名，曉了果者，酬前方便故，羅漢德滿名為功德。若於此處無有彼物等，此第二段三摩地行別境同相，依一真如觀具三義故。

From "furthermore, cessation and the path" onward, the sūtra text is explained in terms of function. Furthermore, direct realization of the truths is a name for the path of seeing; "fruit of clear comprehension" rewards the previous expedient means, and the culmination of an arhat's virtues is named "merit." "If in this place there is no such thing, etc.": this second section is the identical characteristic of the objective sphere of samādhi practices, because contemplation based on the single tathatā possesses the three meanings.