大般涅槃經義記 3.163

3.163

就初段中，先明依法，句別有四：一出法體，謂大涅槃；二「一切」下明大涅槃即於法性，一切佛法猶前涅槃，法性是其無始法性，顯本法性以成涅槃，故即法性，為簡對治，斷結涅槃故即法性；三明法性即於如來，顯法成人故得即之，為簡小乘所證法性故即如來，又為明佛同法可依故即如來；四明佛即常，如來是佛即法性故，故常不變，為簡如來無常化身故須說常。「若復言」下明不依人，聲聞、緣覺言佛無常不見法性，不見性故不應依止。

In the first section, it first clarifies relying on the Dharma, in which there are four distinct clauses: First, identifying the essence of the Dharma, meaning the great nirvāṇa. Second, from "all" onward, clarifying that the great nirvāṇa is identical with dharmatā; all buddha-dharmas are like the former nirvāṇa, and dharmatā is the beginningless dharmatā; revealing the fundamental dharmatā to accomplish nirvāṇa, it is therefore identical with dharmatā; to differentiate it from the antidote, the nirvāṇa of severing defilements, it is therefore identical with dharmatā. Third, clarifying that dharmatā is identical with the Tathāgata; revealing that the Dharma constitutes the person, they can therefore be identical; to differentiate it from the dharmatā realized by the Hīnayāna, it is therefore identical with the Tathāgata; furthermore, to clarify that the Buddha is identical with the Dharma and can be relied upon, it is therefore identical with the Tathāgata. Fourth, clarifying that the Buddha is permanent; because the Tathāgata is the Buddha who is identical with dharmatā, he is therefore permanent and unchanging; to differentiate from the impermanent transformation body of the Tathāgata, it is necessary to speak of permanence. From "if one further says" onward, it clarifies not relying on persons; śrāvakas and pratyekabuddhas say that the Buddha is impermanent and do not see dharmatā; because they do not see the nature, one should not rely upon them.