瑜伽師地論略纂 6.57

6.57

三眼者，色為二，非色為一。法眼亦入慧中，同非色故。此明三乘因果同有，不說佛眼。《莊嚴經》說有十眼。如《法華經．方便品》疏。

"Three eyes": two are physical form, and one is non-physical form. The Dharma-eye is also subsumed under wisdom, because it is likewise non-physical form. This clarifies what the causes and fruits of the three vehicles commonly possess, without mentioning the Buddha-eye. The Mahāyāna-sūtrālaṅkāra speaks of ten eyes, as in the commentary on the "Expedient Means" chapter of the Lotus Sūtra.