大般涅槃經義記 1.199

1.199

第四結中，「是故文殊勿觀如來同諸行」者，以同諸行便有生滅流轉之過，不得名為天中天，故莫觀如來同有為行，非尊非勝。

In the fourth [section], the conclusion, "Therefore, Mañjuśrī, do not view the Tathāgata as identical to conditioned phenomena" means that because being identical to conditioned phenomena entails the faults of arising, ceasing, and transmigration, and he could not be called the God among gods, one must not view the Tathāgata as identical to conditioned phenomena, neither honored nor supreme.