大般涅槃經義記 3.277

3.277

三「如是我」下明諸眾生不見所由，由煩惱覆故不能見；道言「本來為惱所覆」即顯不同八自在我，道言「常為煩惱所覆」即顯不同世諦假名無常之我，道言「一切眾生不見」即顯不同外道神我。

Third, from 'Such a self' downward clarifies the reason why sentient beings do not see it: because it is covered by afflictions, they cannot see it. Saying 'It has originally been covered by afflictions' reveals that it is not the same as the self of the eight sovereignties. Saying 'It is constantly covered by afflictions' reveals that it is not the same as the impermanent self of nominal designation in conventional truth. Saying 'All sentient beings do not see it' reveals that it is not the same as the non-Buddhist ātman.