觀音玄義記 1.26

1.26

二、「言無」下，對涅槃。言「不明小乘根性」等者，不如《涅槃》明二乘之人及一切眾生皆有佛性、悉當作佛，故闕後二雙。

Second, under "Speaking of having no," contrasting it with the Nirvāṇa [Sūtra]. As for "not clarifying the root capacity of the Hinayana," etc.: it is not like the Nirvāṇa [Sūtra] clarifying that persons of the two vehicles and all sentient beings possess Buddha-nature and will all become buddhas; therefore it lacks the latter two pairs.