大般涅槃經集解 32.44

32.44

案僧亮曰：上明真俗皆是世諦，隨世諦利有多有少，多者名真，少者名俗也。

Sengliang notes: "The preceding explained that both the ultimate and conventional are conventional truth; according to the conventional truth, the benefits may be more or fewer: that with more is called ultimate, and that with fewer is called conventional."