妙法蓮華經玄贊 7.524

7.524

理應如是。但以聲聞者一坐可有成見及脩無學道義，菩薩不爾，由是不同。此說十二緣，亦依四諦故。

In principle it should be so. However, because for a śrāvaka there is the possibility of completing the paths of seeing, cultivation, and the stage of no-more-learning in a single sitting, whereas for a bodhisattva it is not so, they are therefore not identical. This exposition of the twelve links of conditionality is also based on the four truths.