瑜伽師地論略纂 12.204

12.204

論解無忘失法中云「若如」者，如下文云普於一切所作方便，即教化生之時，隨所宜方便也。順理故名如，又即如是方便故名如。

In the treatise's explanation of the dharma of unforgetfulness, where it says "if such," this is as the text below says regarding upāya in all that is done everywhere, namely, at the time of teaching and transforming sentient beings, upāya is used in accordance with what is fitting. Accordance with principle is called "such," and being precisely such upāya is also called "such."