大般涅槃經集解 70.61

70.61

案僧亮曰：遍者，遍三世也。若先無常後常者，作身則有身，我滅則身無也。

Sengliang states: 'All-pervading' means pervading the three periods of time. If it is first impermanent and later permanent, then when creating a body there is a body, and when the ātman ceases there is no body.