肇論新疏 3.97

3.97

至人，謂如來。體質名身，容儀為形，灰身乃捐其形患。智即心體，慮即心用，滅智乃絕其思慮。次二句釋成無患。超群下六句明益：一超群有離生滅相；二同太虛顯無為益；三非聲非色；四究竟不退。

"Consummate person" refers to the Tathāgata. The physical substance is called the body, and the outward appearance is called the form; reducing the body to ashes is casting away its affliction of form. Wisdom is the substance of the mind, and deliberations are the function of the mind; annihilating wisdom is cutting off its thinking and deliberations. The next two sentences explain the accomplishment of having no afflictions. The six sentences from "transcendentally parted from the multitude" down clarify the benefits: first, transcending the multitude of existences departs from the marks of arising and ceasing; second, being identical to the Great Void displays the benefit of the unconditioned; third, it is neither sound nor form; fourth, it is ultimate and non-retrogressing.