妙法蓮華經玄贊 6.82

6.82

贊曰：說車所從也。涅槃寶所，無為先有，不言我作；車是菩提，有為之體，所以言作。作是起義，「牛車」種智，由教、行生，故名為作。羊鹿二車名教施設，亦言我作。雖並是作，牛車作體、羊鹿作名，故皆名作。稱機而濟，名隨意樂。

Commentary: This explains what the carts derive from. The jeweled place of nirvāṇa is unconditioned and exists beforehand, so he does not say "I made it"; the carts are bodhi, which is of an active (saṃskṛta) substance, which is why he says "made." "Making" means producing: the ox cart is omniscience, which arises from teaching and practice, hence it is called "made." The goat and deer carts are designated through nominal teaching, and are also said to be "made by me." Although both are "made," the ox cart is made in substance while the goat and deer carts are made in name; hence both are termed "made." Rescuing in accordance with their capacities is called "as they desire and delight."