成唯識論述記 1.26

1.26

釋本文者，「稽首」二字顯能敬相，次下八字彰所敬體。若依俗釋，「稽」者，至也；「首」者，頭也。以首至地，故名「稽首」。此唯身業，敬相不盡。今但舉身，義顯意、語二業亦敬。又依理解，起慇淨心，策殊勝業，申誠歸仰，敬禮之異名也。此通三業，敬相乃周。

As for explaining the text: the two characters “bowing my head” (jishou) reveal the marks of the ability to pay homage; the next eight characters manifest the essence of that to which homage is paid. If explained according to conventional usage, ji means “to reach,” and shou means “the head.” Bringing the head to the ground is therefore called “bowing the head.” This pertains solely to physical action, and the marks of homage would not be exhaustive. Now, merely mentioning the physical action implicitly reveals that the actions of thought and speech are also paying homage. Moreover, understood according to principle, giving rise to an earnest and pure mind, motivating superior action, and expressing sincere reliance and veneration are alternative designations for paying homage. This encompasses the three actions, and only then are the marks of homage complete.