大般涅槃經義記 1.56

1.56

三就德分別，亦得名為約教分別。如龍樹說教有二種：一祕密教、二顯示教。祕密教中，菩薩德尊，理應在前。如《華嚴經》顯示教中羅漢、辟支同佛漏盡，人多重敬，宜在先列。菩薩隨化，現處諸漏，若聞菩薩在羅漢上，人多驚怪，故列在後，如《大品》等。今依顯示，先列聲聞。

Third, distinction according to virtue, which may also be called distinction according to teaching. As Nāgārjuna said, teachings are of two kinds: first, secret teachings; second, explicit teachings. In secret teachings, the bodhisattvas' virtue is noble, and in principle they should come first. As in the Avataṃsaka Sūtra, in explicit teachings, arhats and pratyekabuddhas share with the Buddha the exhaustion of contaminations, and people mostly revere them, so they should properly be listed first. Bodhisattvas respond to transformations and visibly dwell amidst contaminations; if people heard that bodhisattvas were placed above arhats, they would be greatly astonished, so they are listed later, as in the Pañcaviṃśatisāhasrikā Prajñāpāramitā Sūtra, etc. Now, following the explicit teaching, the śrāvakas are listed first.