成唯識論掌中樞要 2.275

2.275

此中諸土皆四智境，由隨增勝本擊發因說智別現。不爾，便有非遍智過。若佛五蘊計是蘊等收，何故不許佛是有情攝？有情依異熟，佛非有情，攝持性名為法，佛可法所收。

Here, all these lands are cognitive objects of the four wisdoms; it is in accordance with the predominant, original stimulating cause that the wisdoms are spoken of as manifesting them distinctly. Were it not so, there would be the fault that [the Buddha] is not omniscient. If the Buddha's five aggregates are accounted as subsumed under the aggregates and so forth, why is it not accepted that the Buddha is subsumed under sentient beings (sattva)? Sentient beings are based on vipāka, and the Buddha is not a sentient being; that which has the nature of maintaining its own characteristic is called a dharma, so the Buddha may be subsumed under dharma.