大乘入道次第 1.70

1.70

問：如來之身具無邊德，何故但說二十二耶？答：此二十二，攝佛一切有為功德，莫不備矣。依此二十二法之上所建立，立種種名。非離此外，別有體也。

Question: The body of the Tathāgata is endowed with boundless virtues; why are only twenty-two spoken of? Answer: These twenty-two subsume all conditioned virtues of the Buddha, none being omitted. Various designations are established based on these twenty-two dharmas; outside of these, there are no separate substances.