摩訶止觀 2.133

2.133

復次，三德非三非一，不可思議。所以者何？若謂法身直法身者，非法身也。當知法身亦身、非身、非身非非身，住首楞嚴，種種示現作眾色像，故名為「身」；所作辦已，歸於解脫。智慧照了諸色非色，故名「非身」；所作辦已，歸於般若。實相之身非色像身、非法門身，是故非身非非身；所作辦已，歸於法身。達此三身無一異相是名為「歸」；說此三身無一異相是名為「旨」。俱入祕藏，故名「旨歸」。

Furthermore, the three virtues are neither three nor one, and are inconceivable. Why is this? If one maintains that the dharmakāya is merely the dharmakāya, it is not the dharmakāya. One should know that the dharmakāya is also body, non-body, and neither body nor non-body. Abiding in the Śūraṅgama, it manifests variously to produce all kinds of physical forms; therefore it is called 'body'. Once its work is completed, it returns to vimokṣa. Wisdom clearly illuminates that all forms are non-forms; therefore it is called 'non-body'. Once its work is completed, it returns to prajñā. The body of true reality is neither a physical form body nor a Dharma-door body; therefore it is neither body nor non-body. Once its work is completed, it returns to the dharmakāya. Comprehending that these three bodies have no mark of oneness or difference is called 'returning'; expounding that these three bodies have no mark of oneness or difference is called the 'intent'. Entering the secret storehouse together, it is therefore called the 'ultimate import' (zhigui, intent and return).