大般涅槃經義記 2.128

2.128

上來廣辯，自下第三破邪顯正。且就初門破邪顯正，餘二可知。「若言如來異法僧者」，舉其異見。「則不能成三歸依處」，以理示過。「如汝」已下，約喻顯過。三歸各別，不即常性，故是無常。

Above, he elaborated; from here on, the third [part] refutes the heterodox and reveals the orthodox. For now, he refutes the heterodox and reveals the orthodox relying on the first gate; the remaining two can be known. "If one says that the Tathāgata is different from the Dharma and Saṅgha" adduces that divergent view. "Then one cannot accomplish the place of the three refuges" uses principle to show the fault. From "Like you..." onwards, relying on an analogy, he reveals the fault. The three refuges would each be distinct, not identical to the permanent nature, and therefore they would be impermanent.