大乘起信論義記別記 1.6

1.6

第三、佛寶中，或總為一，謂是佛也。或總為二，謂初頌明用；後頌二句明體相。或為三，謂初頌中二句明「報身」，後一句明「化身」。或為四，謂於報中，上句明心，下句明色。

Third, in the Jewel of the Buddha, it may be taken collectively as one, namely the Buddha. Or it may be taken collectively as two, namely the first verse clarifying function, and the two lines of the subsequent verse clarifying essence and marks. Or it may be three, namely two lines in the first verse clarifying the saṃbhogakāya, and the latter one line clarifying the nirmāṇakāya. Or it may be four, namely within the saṃbhoga[kāya], the upper line clarifies mind and the lower line clarifies form.