法華玄論 8.63

8.63

次明轉十六諦法輪，亦應有示、勸、證，則成四十八教法輪。三根人各得十六心，故是四十八行法輪也。此非是苦忍十六心，乃是苦無常十六心也。一人三人具得四十八教。若是行輪四十八者，但約三人也。

Next, explaining the turning of the dharma wheel of the sixteen truths: there should also be demonstration, exhortation, and realization, which then forms the forty-eight teaching-dharma wheels. People of the three capacities each attain sixteen minds, so these are the forty-eight practice-dharma wheels. These are not the sixteen minds of the forbearance of suffering; rather, they are the sixteen minds of suffering, impermanence, and so on. A single person or three persons both fully attain the forty-eight teachings. If they are the forty-eight of the practice wheel, they are only considered with reference to the three persons.