妙法蓮華經玄義 5.109

5.109

私謂一句即三句，三句即一句，名圓佛乘。記中既從如來藏一句出諸方便，此乃別判，例應通開。非一者，數法故。指此為如來藏，開出三藏中三乘事相方便。非一非非一，不決定故。指此一句，為第一義空，開出通教三人即事而真。亦一者，一切眾生悉一乘故。指此一句，為第一義諦，開出別教獨菩薩乘。此諸方便，悉從圓出。故經言：「於一佛乘，分別說三。」即此義也。

I privately consider that one phrase is three phrases, and three phrases are one phrase; this is called the perfect buddha-yāna. Since the Commentary unfolds the various provisional teachings from the single phrase of the tathāgatagarbha, this is a distinct determination, which by analogy should be generally opened. 'Not-one, because there are enumerated dharmas': taking this as the tathāgatagarbha, it opens out the provisional phenomenal characteristics of the three vehicles within the tripiṭaka teaching. 'Neither-one-nor-not-one, because they are not determinate': taking this single phrase as the paramārtha emptiness, it opens out the three types of persons of the shared teaching realizing the real through phenomena. 'Both one, because all sentient beings belong to the single vehicle': taking this single phrase as the paramārtha-satya, it opens out the vehicle of the solitary bodhisattva of the distinctive teaching. All these provisional devices emerge from the perfect. Therefore the sūtra states: 'Within the one buddha-yāna, distinctions are made to teach the three.' It is precisely this meaning.