八識規矩補註 2.21

2.21

謂此無漏第七識相應平等性智，佛果位中現十種他受用身，即能被之佛，十地菩薩，乃所被之機也。此據增勝而言，稱實四智皆能現也。

This means that the wisdom of equality corresponding to this uncontaminated seventh consciousness manifests the ten kinds of bodies of enjoyment for others at the stage of the Buddha fruition: this is the Buddha who is capable of acting on them, while the bodhisattvas of the ten bhūmis are the recipients who are acted upon. This is stated according to preeminence; in truth, all four wisdoms can manifest it.