大般涅槃經義記 3.186

3.186

上來辯法即人以會，自下簡法異人以會。於中初先明人異法，二「法者」已下辯法異人。前中初言「我為肉眼，不為慧眼」正明異法，以肉眼者不識法故為說人依，「是故」下結，是肉眼者不識法故，我今為之說人四依。就後辯法異人之中，辯法體狀彰彼肉眼不能照見，唯為慧眼。前兩番中就初以別，後略不舉。聲聞人中學大乘者名為肉眼，一切菩薩名為慧眼。

Above, it analyzed the teachings by converging them with persons; from here on, it distinguishes the teachings as distinct from persons to converge them. Within this, first it clarifies that persons are distinct from teachings; second, from "the Dharma" downward, it analyzes teachings as distinct from persons. In the former, the initial statement, "I [speak] for the flesh eye, not for the wisdom eye," directly clarifies that they are distinct from the teaching, because those with the flesh eye do not recognize the Dharma, and therefore reliance on persons is taught for them; from "Therefore..." downward is the conclusion: because those with the flesh eye do not recognize the Dharma, I now teach the four reliances on persons for them. In the subsequent analysis of teachings being distinct from persons, it analyzes the nature and characteristics of the teachings, revealing that the flesh eye cannot illuminate and see them, and they are only for the wisdom eye. In the previous two turns, distinction was made with respect to the first, while the latter was briefly not adduced. Those among the śrāvakas who study the Mahāyāna are called the flesh eye; all bodhisattvas are called the wisdom eye.