大般涅槃經義記 3.206

3.206

第八對中，說佛不為無量德成名之為邪。於中初明如來不為無量德成，唯得空法，「宣說」以下明說無我不順世間，是故假言無量德成。「如是」下結，說佛具為無量德成，名之為正，先辯、後結，下明受人。

In the eighth pair, speaking of the Buddha as not being accomplished through immeasurable virtues is called heterodox. Therein, first it clarifies that the Tathāgata was not accomplished through immeasurable virtues, but merely attained empty dharmas; from "expounding" and below, it clarifies that speaking of non-self does not accord with the worldly, and for that reason it is provisionally said that he was accomplished through immeasurable virtues. From "Such" and below concludes [it]. Speaking of the Buddha as being fully accomplished through immeasurable virtues is called correct; first distinguishing and later concluding; below, it clarifies the persons who receive [them].