妙法蓮華經玄義 10.191

10.191

然此二藏，隨所為、隨所說，聲聞藏中有菩薩為影響，然非所為，不可從菩薩名作大乘經。菩薩藏中亦有聲聞人，非正所為宗，不說聲聞法，故不可名為小乘法。擬人定法，各目不同，是以要而攝之，略唯二也。

However, as for these two piṭakas, according to those for whom they were spoken and what was spoken: in the śrāvaka-piṭaka there are bodhisattvas acting as resonant influences, but they are not the intended recipients, so it cannot be named a Mahāyāna sūtra after the bodhisattvas. In the bodhisattva-piṭaka there are also śrāvakas, but they are not the primary intended subject and śrāvaka-dharma is not taught, so it cannot be named Hīnayāna dharma. Assessing the persons to determine the teachings, each designation is different; therefore, summarizing them in brief, there are only two.