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(术语)法身之异名也,佛三身中报化二佛为事佛,法身佛为理佛。是通途之义也。[囗@又]台家所立六即佛中之理即佛也。三恶之众生,亦具法性之理,与佛无异,是为理佛。又称素法身,唯具法身之理体而无功德之庄严也。天台观经疏曰:‘言众生即是佛,理佛也。’
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