瑜伽師地論略纂 12.135

12.135

論云「依諸如來身相」者，當經第五、親近集也。故經言：知佛法身無身，而起色身莊嚴行也。證二空所顯如故，起色身行。親近法身，名親近集。十中第八也。

The treatise says: "Relying on the physical marks of the bodies of all Tathāgatas." This corresponds to the fifth in the sūtra, "the collection of drawing near." Therefore the sūtra says: Knowing that the Buddha's Dharma body has no physical body, yet one undertakes practices that adorn the physical body. Because one realizes the suchness revealed by the two kinds of emptiness, one undertakes practices of the physical body. Drawing near to the Dharma body is called "the collection of drawing near." This is the eighth among the ten.