大般涅槃經義記 3.270

3.270

第二對中，「無常常想、常無常想，是名顛倒」總以標舉。次釋其相，於中但明無常計常、常計無常。上來數辯，今略不論。言「無常者，名不修空」，明無常所以不修空，「故壽命短促」，正明無常。由不證空，隨有流變，故命短促，此明所迷。「若有說」下明其所立，「是名」下結，「名第二倒」總以結之。

In the second pair, 'Thinking the impermanent to be permanent and the permanent to be impermanent is called inversion' states the general heading. Next, it explains its characteristics, within which it only explains calculating the impermanent as permanent and calculating the permanent as impermanent. Having explained this repeatedly above, it is now omitted from discussion. The words 'The impermanent means not cultivating emptiness' clarify the reason for impermanence: because of not cultivating emptiness, 'therefore their lifespan is short and brief,' which directly explains impermanence. Due to not realizing emptiness, one flows and changes in accord with existence, and therefore life is short and brief; this clarifies that about which one is deluded. From 'If someone says' downward clarifies what is established; from 'This is called' downward concludes it; 'is called the second inversion' sums it up overall.