法華經義記 1.88

1.88

「轉不退法輪」者，第三句是歎德中第二意，名為外化，正明八地以上境智。輪者借譬為名也。世間者明輪有摧伏之義，今明輪體，取八地以上境智無三退，名為不退法輪。而俱滿眾生之性，喻若輪體之圓也。能令凡得聖，如輪轉義也；能折伏眾生之煩惱，如輪有摧伏義也。說此八地以上境智以與前人，故言轉不退法輪也。

As for "turning the wheel of the non-retrogressing Dharma", the third phrase is the second meaning within the praise of virtue, named external transformation, which precisely explains the objective sphere and wisdom of the eighth ground and above. "Wheel" is a designation borrowed by way of parable. In worldly terms, a wheel has the meaning of crushing and subduing; now, explaining the substance of the wheel, one takes the objective sphere and wisdom of the eighth ground and above, which are free from the three kinds of retrogression, and names them the wheel of the non-retrogressing Dharma. And because they fully satisfy the nature of sentient beings, they are likened to the roundness of the wheel's substance. Their ability to cause ordinary persons to attain sageliness is like the turning of a wheel; their ability to subdue the defilements of sentient beings is like the wheel having the meaning of crushing and subduing. Expounding this objective sphere and wisdom of the eighth ground and above to give them to the person before one is therefore called 'turning the wheel of the non-retrogressing Dharma'.