仁王經疏 2.365

2.365

釋曰：第三、如來立名。文別有三：初世尊立名、次結名非一、後指事重釋。此即初也。謂佛未出，無諸名字，是故世尊為諸眾生說諸名字。

Commentary: Third, the Tathāgata establishes names. The text is divided into three parts: first, the World-Honoured One establishes names; second, he concludes that names are not single; third, he points to things and explains them again. This is the first part. It means that before a buddha appears, there are no names; for this reason, the World-Honoured One speaks various names for sentient beings.