金剛般若經依天親菩薩論贊略釋秦本義記卷上 1.129

1.129

經。不也世尊不可以三十二相得見如來第二答也。若以相見同法身者。義不然也。

[Sūtra:] "'No, Bhagavat. One cannot see the Tathāgata by means of the thirty-two marks.'"
This is the second [part], the answer. If seeing marks were equated with the dharmakāya, the principle would not be so.