華嚴一乘教義分齊章 3.7

3.7

Question: "Why is the transformation [body] not taught here?"
Answer: "Just as with the world-nature and so forth, the higher bodily forms are extremely subtle and transcend the devas, so they would be equivalent to transformation [bodies]. However, because this teaching does not differentiate the coarse and subtle marks of birth-and-death, it universally regards all faults as a single limit. After faith is perfected, that limit is suddenly overturned, and therefore it is not taught. The rest can be understood accordingly."