釋門歸敬儀 2.41

2.41

三、身心恭敬禮者。聞唱佛名，便念佛身如在目前，相好具足，莊嚴晃曜，心相成就，實對三身，申手摩頂，除我罪業。是以形心恭敬，無有異念，供養恭敬，情無厭足，是名境界禮。佛心眼現前，專注無昧，「此人導利人天，為上為最」。功德雖大，未是智心，後多退沒。

The third is called bowing with reverence of body and mind. Upon hearing the Buddha's name chanted, one immediately visualizes the Buddha's body as if present before one's eyes, complete with the marks and signs, radiant and splendid; with the mental image perfected, one genuinely confronts the three bodies, extending their hands to rub one's crown and eradicate one's sinful karma. Thus, with reverence in body and mind, free from disparate thoughts, offering and showing respect without satiety, this is called bowing to the sphere of objects. The Buddha's mind and eyes manifest before one, focused and without obscurity: 'This person guides and benefits gods and humans, being the foremost and supreme.' Although the merit is great, it is not yet a mind of wisdom, and later one mostly regresses and falls away.