通常在講大乘經辨明體性的時候，都會說大乘經以實相為體。就像金子造的各種事物，比如金碗、金盆、金首飾、金佛像等等，都是以金子為體性。那麼結合在淨土法門上來說，這個彌陀願海的法是以什麼為體呢？是以彌陀的智慧為體，因此甚深不可思議。也就是說，極樂淨土的莊嚴就是由彌陀的智慧和悲願不可思議的力用而流現。智慧是它的本源，因為一切事相就是從這個理體——彌陀的真如本心所現，一切功德莊嚴就是佛的法身智慧，因此一一都不可思議。為此，釋迦佛和十方諸佛一致讚歎阿彌陀佛的淨土法門有不可思議的功德利益。


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