Note 23 — Chapter XVI · ON TO MATHURA OR MUTTRA. CONDITION AND CUSTOMS OF CENTRAL INDIA; OF THE MONKS, VIHARAS, AND MONASTERIES.
James Legge translation
(23) Kwan-she-yin and the dogmas about him or her are as great a mystery as Manjusri. The Chinese name is a mistranslation of the Sanskrit name Avalokitesvra, “On-looking Sovereign,” or even “On-looking Self-Existent,” and means “Regarding or Looking on the sounds of the world,”=“Hearer of Prayer.” Originally, and still in Thibet, Avalokitesvara had only male attributes, but in China and Japan (Kwannon), this deity (such popularly she is) is represented as a woman, “Kwan-yin, the greatly gentle, with a thousand arms and a thousand eyes;” and has her principal seat in the island of P’oo-t’oo, on the China coast, which is a regular place of pilgrimage. To the worshippers of whom Fâ-Hien speaks, Kwan-she-yin would only be Avalokitesvara. How he was converted into the “goddess of mercy,” and her worship took the place which it now has in China, is a difficult inquiry, which would take much time and space, and not be brought after all, so far as I see, to a satisfactory conclusion. See Eitel’s Handbook, pp. 18-20, and his Three Lectures on Buddhism (third edition), pp. 124-131. I was talking on the subject once with an intelligent Chinese gentleman, when he remarked, “Have you not much the same thing in Europe in the worship of Mary?”