大般涅槃經義記 1.154

1.154

第三人中，文具有三：初言「爾時破壞四魔」，彰昔同今。煩惱、陰、死及與天魔，是其四也。破煩惱魔離生死因、破壞天魔離生死緣、破陰、破死離生死果，破此四魔故非眾生。二「今入」下明今同昔。三「是故」下結成無差。

In the third, regarding the person, the text completely possesses the three [parts]: first, stating that "at that time he destroyed the four māras" reveals that the past was identical with the present. The afflictions, the aggregates, death, and the divine māra are the four. Destroying the affliction-māra departs from the cause of birth and death; destroying the divine māra departs from the conditions of birth and death; destroying the aggregate-māra and death-māra departs from the fruit of birth and death; because he destroyed these four māras, he was not a sentient being. Second, from "now entering..." down clarifies that the present is identical with the past. Third, from "therefore..." down concludes by establishing "no difference."