分別功德論 2.12

2.12

十二者，破十二因緣也。昔佛在世時，為四部說法，或說四諦、或說六度，隨前眾生所應聞者各為敷演，無有常量。或有國王、長者、梵志、居士，或請供養、或來請問。諸可所說者，阿難問曰：「云何名之？當言聞耶？當言見耶？」佛告阿難：「後在將來四部說法時，當言聞，不得言見。若言見者則為虛妄。何以故？聞已過去，見者現在。如過去七佛正可言聞，不得言見也。汝於將來亦復如是。」故曰聞如是也。

'Twelve' means destroying the twelvefold conditioned origination. In the past when the Buddha was in the world, expounding the Dharma for the four assemblies, he would explain the four truths or explain the six perfections, unfolding each according to what the sentient beings before him should hear, without any fixed measure. Or there were kings, gṛhapatis, brahmacārins, and householders who either invited him for offerings or came to ask questions. Concerning all that could be spoken, Ānanda asked: 'How should it be designated? Should one say "heard", or should one say "seen"?' The Buddha told Ānanda: 'Later, in the future, when expounding the Dharma for the four assemblies, you should say "heard"; you must not say "seen". If you say "seen", that would be false. Why? What was heard is already past; what is seen is present. Just as regarding the seven Buddhas of the past one can only say "heard" and not "seen", so too will it be for you in the future.' Therefore it says, 'Thus have I heard'.