大般涅槃經集解 46.28

46.28

案僧亮曰：死時者，最後念也。後念是生，生是生，過是則非生也。寶亮曰：本有今無，故言生者不生也。

Sengliang notes: 'The time of death' is the final thought-moment. The final thought-moment is birth; birth is birth, but past this it is non-birth. Baoliang notes: Originally existing and now non-existent, hence it is said 'the born is not born.'