大般涅槃經集解 64.66

64.66

案僧亮曰：處處生，名為眾生。緣由業愛三事不絕，名之為我。此為計斷眾，說我之所由義。

Sengliang comments: Taking birth in various places is named 'sentient being.' Due to the unceasing operation of the three things—conditions, karma, and craving—it is named 'self.' This explains the origin of the self for those sentient beings who reckon annihilation.