大般涅槃經集解 57.32

57.32

案僧亮曰：名色三種，謂是因、是果、非因非果。煩惱與習，互為因果，以煩惱陰是果。佛性眾生亦是名色，非因果也。寶亮曰：羅漢已斷子縛盡，雖有名色，非生死因。但果報數盡，非治道所除也。

Sengliang comments: Name-and-form is of three kinds: being a cause, being an effect, and being neither cause nor effect. Affliction and habitual propensity serve mutually as cause and effect, taking the aggregate of afflictions as the effect. Buddhadhātu and sentient beings are also name-and-form, yet neither cause nor effect. Baoliang says: An arhat has already completely severed the bondage of causes; although possessing name-and-form, it is not a cause of birth-and-death. It is merely that the span of karmic retribution is exhausted, not something eliminated by the counteractive path.