金剛般若經依天親菩薩論贊略釋秦本義記卷上 1.11

1.11

經。敷座而坐者。第三正明入定方便。先敷座具。即尼師檀此云敷具也。言而坐者正明入定也。已上明序分訖。

Sūtra: He arranged his seat and sat down. / Third, this directly clarifies the expedients for entering concentration. First, he arranged his sitting-cloth—that is, the niṣīdāna, translated here as 'sitting-mat'. 'Sat down' directly clarifies entering concentration. The above completes the explanation of the introductory section.