大般涅槃經義記 3.28

3.28

從上「何等名涅槃」來，合為第二開解脫德。自下第三結嘆顯勝。於中有三：初二嘆後解脫之德，「是故解脫成就如是無量德」者就法結嘆。具前百德，故曰無量。「趣涅槃者，涅槃如來亦有如是無量功德」就人結嘆。如來是其求涅槃人，名趣涅槃者；證大涅槃，成如來身，是故名為涅槃如來。前辨解脫皆即如來，是故如來亦有如是無量功德。末後一句結前第一解脫之處，以有如是解脫德故名大涅槃。

From "What is called nirvāṇa?" above to this point, taken together, is the second [major section], opening up the virtues of liberation. From here down, the third [major section] concludes with praise to reveal supremacy. Within this there are three points: The first two praise the virtues of liberation that follow. "Therefore, liberation accomplishes such immeasurable virtues" concludes with praise with respect to the Dharma. Endowed with the aforementioned hundred virtues, it is therefore called "immeasurable." "The one who proceeds toward nirvāṇa, the Nirvāṇa Tathāgata, also has such immeasurable merits" concludes with praise with respect to the person. The Tathāgata is the person who seeks nirvāṇa, and is called "one who proceeds toward nirvāṇa"; having realized Mahāparinirvāṇa, he accomplishes the Tathāgata's body, and is therefore called "the Nirvāṇa Tathāgata." The previously analyzed liberations are all identical to the Tathāgata, and therefore the Tathāgata also has such immeasurable merits. The final clause concludes the first [section on] the place of liberation: because of possessing such virtues of liberation, it is called Mahāparinirvāṇa.