大乘起信論廣釋卷第三．四．五 3.22

3.22

論。不思議業至勝妙境界　釋曰。次不思議業相。於中有二。初標。後釋。此初也。以依智淨法身之體起此應身功德之相。與眾生六根勝妙境界。故寶性論云。諸佛如來身如虛空無相。為諸勝智者作六根境界。示現微妙色。出於妙音聲。令嗅佛戒香。與佛妙法味。使覺三昧觸。令知深妙法。

Treatise: "Inconceivable karmic [activity]… supreme and wondrous sense-objects." / Commentary: Next is the characteristic of inconceivable karmic [activity]. Within this there are two [parts]: first, the heading; second, the explanation. This is the first. Because based upon the substance of the dharmakāya of wisdom-purity it gives rise to these marks of virtue of the responsive body (nirmāṇakāya), providing sentient beings with supreme and wondrous sense-objects for their six sense faculties. Therefore the Ratnagotravibhāga says: "The bodies of the Buddha Tathāgatas are like empty space, without characteristics; they act as the objects of the six sense faculties for those of supreme wisdom, manifesting subtle and wondrous forms, producing wondrous sounds, causing them to smell the fragrance of the Buddha's precepts, bestowing the wondrous flavor of the Buddha's Dharma, causing them to feel the touch of samādhi, and leading them to know the profound and wondrous Dharma."