大般涅槃經集解 24.28

24.28

案僧亮曰：上已總答，更引昔說別答前難。昔說伊字之譬，及解脫是色而聲聞非色，已說三事善有之義也。

Sengliang comments: Above, a general answer has already been given; here the former teachings are further cited to answer the preceding objection separately. In the past, the simile of the letter *i* was spoken, and that vimokṣa is rūpa while the śrāvakas are non-rūpa; this had already stated the meaning of the three things being beneficial existences.