大般涅槃經義記 3.244

3.244

問曰：此等豈無聖諦？釋言：此等體實即是，於其情分所覺不真，故得言非。如下文說有苦、有諦、有實，苦尚非諦，焉得為實？

Question: Do these [animals] not have the noble truth at all? Explanation: The reality of their substance is precisely it, but within their emotional capacity what is perceived is not true, so it can be called "not [the truth]." As the text below states, there is suffering, there is the truth, and there is the real: suffering is not even the truth, so how could it be the real?