大般涅槃經義記 2.222

2.222

問曰：聲聞、緣覺解脫云何亦色？云何亦想而復言非？釋言：二乘入涅槃時，事識根塵一切皆滅，故說非色；及與非想妄識、真識、及其根塵一切皆在，故云亦色及與亦想。是義云何？二乘之人入涅槃時雖滅事識，妄心猶在，說為亦想；以心在故，妄心所現妄想根塵亦在不亡，說為亦色，如睡未寤，夢心所起根塵不滅。又二乘人入涅槃時真心不滅，名為亦想。二乘之實是如來藏，如來之藏是佛法身，是法身中具佛眼、耳、鼻、舌等性，名為亦色，故經說言眾生身中有如來眼、如來耳等，以佛法身共眾生性，無別體故。故下文中說四諦實即是如來，聲聞、緣覺解脫之中具有此義，是故說為亦色非色、亦想非想。

Question: How is the liberation of śrāvakas and pratyekabuddhas also form? How is it also perception, and yet spoken of as non-[-form and non-perception]? Explanation: When those of the two vehicles enter nirvāṇa, phenomenal consciousness, faculties, and sense objects are all extinguished; hence it is spoken of as non-form; and along with non-perception, deluded consciousness, true consciousness, and their faculties and sense objects all remain; hence it is said to be also form and also perception. What is the meaning of this? When persons of the two vehicles enter nirvāṇa, although phenomenal consciousness is extinguished, the deluded mind still remains, which is called also perception; because mind remains, the deluded faculties and sense objects manifested by the deluded mind also remain and do not perish, which is called also form, just as when one has not awakened from sleep, the faculties and sense objects arisen from the dreaming mind are not extinguished. Furthermore, when persons of the two vehicles enter nirvāṇa, the true mind is not extinguished, which is called also perception. The reality of the two vehicles is the tathāgatagarbha; the tathāgatagarbha is the Buddha's dharmakāya; and within this dharmakāya the natures of the Buddha's eyes, ears, nose, tongue, and so forth are fully present, which is called also form. Thus the sūtra says that within the bodies of sentient beings there are the Tathāgata's eyes, the Tathāgata's ears, and so forth, because the Buddha's dharmakāya shares the nature of sentient beings and has no separate essence. Therefore the text below says that the reality of the four truths is none other than the Tathāgata; within the liberation of śrāvakas and pratyekabuddhas this meaning is fully possessed; therefore it is spoken of as both form and non-form, both perception and non-perception.