大乘起信論義記 3.378

3.378

In the former, the words 'Furthermore, when this bodhisattva's merits are fully completed' indicate that the causal rank is exhausted; hence the Daśabhūmikaśāstra says: 'First, the benefit of the present retribution, because they receive the Buddha rank.' The words 'manifest... in Akaniṣṭha,' etc., indicate that the fruit rank is made manifest; hence the Daśabhūmikaśāstra says: 'Second, the benefit of the subsequent retribution, because they are born in the place of cognition of Maheśvara. Why is the saṃbhogakāya for the enjoyment of others in this heaven? One explanation says: relying on the ten kings to reveal the distinction of the ten grounds, the bodhisattva of the tenth ground relies on and corresponds to the king of this heaven, directly manifesting the attainment of bodhi in that body; therefore they are in that heaven.' Other explanations are as discussed elsewhere.