法華義疏 8.347

8.347

二乘之人有同義異義。上取同出三界、同證無為故言一，今約人利鈍不同故復明二。又欲明五百由旬義，開三界為三百，二乘涅槃復為二百，欲令度二乘地故說為二也。

Persons of the two vehicles have identical aspects and differing aspects. Above, taking their both leaving the three realms and both realizing the unconditioned, it said "one"; now, in terms of persons' sharp and dull faculties being different, it again clarifies "two". Furthermore, intending to clarify the meaning of five hundred yojanas, it opens the three realms as three hundred, and the nirvāṇa of the two vehicles as another two hundred; intending to make them cross the stages of the two vehicles, it therefore spoke of two.