成唯識論述記 4.500

4.500

述曰：示現為有情，亦示現有食。據實而言，佛非有情，非非情等。故《集論》等說：佛是示現依止住食。

The Commentary states: He provisionally manifests as a sentient being and also provisionally manifests as having nutriment. Speaking according to reality, the Buddha is neither a sentient being nor non-sentient. Therefore the Abhidharmasamuccaya and other works state: 'The Buddha's subsistence on nutriment is a provisional manifestation.'