大般涅槃經義記 3.160

3.160

下佛為會，於中應先解四依義，如別章說。文中有二：第一辨法即人以會，今所論法即四人故，依今法者亦依四人；昔所辨法異四人故，依今人者不依昔法。第二簡法異人以會，人、法異故，人為肉眼、法為慧眼。

Below, the Buddha reconciles them for him, within which one should first explain the meaning of the four reliances, as explained in a separate chapter. In the text there are two parts: First, distinguishing that the dharmas are the persons to reconcile them; because the dharmas discussed at present are the four persons, those who rely on the present dharmas also rely on the four persons; because the dharmas distinguished in the past were different from the four persons, those who rely on the present persons do not rely on the past dharmas. Second, distinguishing that dharmas differ from persons to reconcile them; because persons and dharmas differ, the person is the flesh eye, and the dharma is the wisdom eye.