金剛般若經依天親菩薩論贊略釋秦本義記卷上 1.23

1.23

[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.