大般涅槃經義記 2.120

2.120

上來第一不同凡夫，自下第二不同二乘。於中有三：一明涅槃唯是佛法、第二迦葉執小難大、第三如來辯大異小。就初段中，「涅槃義者」，牒佛向前為般涅槃即是諸佛之法性者，約人辯法，明異二乘。

The above was the first [part], being not the same as ordinary beings; below is the second, being not the same as the two vehicles. Within this there are three parts: first, clarifying that nirvāṇa is solely a buddha-dharma; second, Kāśyapa clinging to the small to challenge the great; third, the Tathāgata distinguishing how the great differs from the small. In the first section, "the meaning of nirvāṇa" repeats the Buddha's previous [statement] that parinirvāṇa is the dharma-nature of all buddhas; this distinguishes the Dharma in terms of the person, clarifying that it is distinct from the two vehicles.