大般涅槃經義記 3.172

3.172

第二番中，初明依義，義謂果德；第二依法，法謂法性；第三依智，智謂僧行；第四依經，經謂教法。四中，前二就果說依，後二就因。義是果體是以先明，果依法成故次辨法；智是因體是以先明，因由法成故後辯經。又復前果由因而成，故須明智；前法必藉教詮方顯，故須論經。

In the second cycle: first it explains relying on meaning, "meaning" referring to the virtues of the fruit; second, relying on Dharma, "Dharma" referring to dharmatā; third, relying on jñāna, "jñāna" referring to the practice of the Saṅgha; fourth, relying on sūtras, "sūtras" referring to the teaching dharmas. Among the four, the first two speak of reliance in terms of the fruit, and the latter two in terms of the cause. Meaning is the substance of the fruit, which is why it is explained first; the fruit is accomplished by relying on the Dharma, which is why the Dharma is distinguished next; jñāna is the substance of the cause, which is why it is explained first; the cause is accomplished by means of the Dharma, which is why sūtras are discriminated after. Furthermore, the former fruit is accomplished by means of the cause, hence one must clarify jñāna; the former Dharma must depend on the teaching's expression to be revealed, hence one must discuss sūtras.