成唯識論述記 10.618

10.618

述曰：何故名身？體性義、依止義、眾德聚義，具三義故，名為身故，故通三身。若別、若總離名相義，此亦《佛地論》有，餘文可解。

The Commentary states: Why is it called a "body" (kāya)? By the meaning of substance (svabhāva), the meaning of basis (āśraya), and the meaning of a collection of all virtues (saṃghāta)—possessing these three meanings, it is called a "body"; therefore, this applies commonly to the three bodies. The meaning of transcending names and marks, whether distinct or combined, is also found in the Buddhabhūmi-śāstra; the rest of the text is easy to understand.