釋氏要覽 2.43

2.43

毘婆沙論云。是相圓滿安坐義。聲論云以兩足趺加致兩髀如龍盤結○脇尊者云。是吉祥坐○念誦經云。全加趺是如來坐。半加趺是菩薩坐○踞坐謂垂足實坐也○跘跨坐（上平患切。下口爪切。淮南謂開膝坐為跘跨。江東謂之甲趺坐也）。

The Vibhāṣā-śāstra says: This has the meaning of sitting securely in perfection of characteristics. The Śabda-śāstra says: Placing both feet crosswise on both thighs is like a dragon coiling. Venerable Pārśva says: This is the auspicious posture. The Sūtra on Recitation says: The full cross-legged posture is the Tathāgata's seat; the half cross-legged posture is the bodhisattva's seat. Squatting means sitting with the feet hanging down resting firmly. Sitting with legs splayed (pànkuà: the upper character has the fanqie ping-huan; the lower has kou-zhao. In Huainan, sitting with spread knees is called pànkuà; east of the Yangtze it is called jiǎfū sitting).