大般涅槃經義記 3.243

3.243

就明苦中，文別有二：一辯相異實、二「若人」下明實異相。就初段中，前言「苦者不名聖諦」正明異實，今此宣說諸佛法身如來藏性以為苦實，苦相非實故苦非諦。「何以」下釋，初先徵問「我以何故言苦非諦」，「若言」已下非邪顯正。若當苦事是苦聖諦，牛等有苦，應有聖諦。

Regarding clarifying suffering, the text has two distinct parts: first, differentiating marks from the real; second, from "If a person" below, clarifying that the real differs from marks. In the first section, the previous statement "suffering is not called a noble truth" directly clarifies that it differs from the real; here it proclaims that the dharmakāya of the Buddhas, the nature of the tathāgatagarbha, is the reality of suffering, and since the mark of suffering is not real, suffering is not the truth. From "Why?" below, it explains: first, it raises the inquiry, "For what reason do I say suffering is not the truth?"; from "If it is said" below, it negates the deviant to reveal the correct. If actual matters of suffering were the noble truth of suffering, then oxen and the like have suffering, so they ought to have the noble truth.