大般涅槃經義記 2.123

2.123

自下第三不同菩薩，於中三句：一勸迦葉不應思量。「何處住」者，思佛色陰；「何處行」者思佛行陰；「何處見」者思佛識陰；「何處樂」者思佛受陰，略不云想，此皆不應。以佛平等法門之身妙出情外，無一處在而無不在，故不應思。二「如是義」下明其不知，成前不應思量之義，不知同小，是故云「亦」。三「諸佛」下舉佛不思，成前不知。「諸佛法身」是法性身、「種種方便」是佛報身，報德差別故云「種種」，方便修生故名「方便」。亦可法身是佛真身、種種方便是佛應身，皆不可思，故彼不知。

From here on, the third [part shows how he is] not the same as bodhisattvas; within this there are three lines. First, he exhorts Kāśyapa that he should not deliberate: "In what place does he abide?" deliberates on the Buddha's form-aggregate; "In what place does he walk?" deliberates on the Buddha's volition-aggregate; "In what place does he see?" deliberates on the Buddha's consciousness-aggregate; "In what place does he find pleasure?" deliberates on the Buddha's sensation-aggregate—abbreviating and not mentioning conception; none of these should be [deliberated]. Because the Buddha's body of the equal Dharma-gate wondrously transcends cognitive feelings, abiding in no single place yet nowhere absent, one should therefore not deliberate. Second, from "Such a meaning..." onwards, he explains that they do not know it, completing the previous meaning that one should not deliberate; their not knowing is identical to the Hīnayāna, which is why it says "also." Third, from "All Buddhas..." onwards, he adduces the Buddha's inconceivability, completing the previous [point of] their not knowing: "the dharmakāya of all Buddhas" is the body of Dharma-nature; "various expedient means" is the Buddha's reward body—because the reward virtues are differentiated it says "various," and because it is cultivated and produced through expedient means it is called "expedient means." Alternatively, the dharmakāya is the Buddha's true body, and the various expedient means are the Buddha's response body; both are inconceivable, and therefore they do not know them.