金剛般若經依天親菩薩論贊略釋秦本義記卷上 1.23

1.23

經。若有色若無色　第二稱依止是身也。若有色者。謂欲色二界有色身故。若無色者。謂上四空眾生無形色故。此二亦攝一切眾生。是故菩薩總令眾生出離三界也。

[Sūtra:] "Whether with form or formless:" The second refers to the support, which is the body. "Whether with form" refers to sentient beings of the desire and form realms, because they have physical bodies. "Whether formless" refers to sentient beings of the four formless [realms] above, because they have no physical forms. These two also subsume all sentient beings. Therefore the bodhisattva generally causes sentient beings to transcend the three realms.