大般涅槃經義記 3.327

3.327

就初偈中，「我都不知歸三寶處」明己不知，三俱不知名都不知。「云何當」下問歸趣法，佛果是其無上無畏，云何歸趣？次半偈中，「不知三處」彰己不知，「云何作」者問佛修法。所修諸行不同真我故名無我，亦可所起緣修對治性非真實故名無我，此無我行云何許作？

In the first verse, "I do not know at all the place of refuge in the Three Jewels" clarifies that he himself does not know; not knowing all three is called "not knowing at all." "How shall [one]..." below asks about the dharma of the refuge and destination; the fruit of buddhahood is unexcelled and fearless, so how does one take refuge in it and proceed toward it? In the next half-verse, "not knowing the three places" reveals that he himself does not know; "how to perform" asks about the Buddha's method of cultivation. The practices cultivated do not share the nature of the true self and are therefore called non-self; alternatively, because the nature of the conditioned cultivation and antidotes that are aroused is not real, it is called non-self; how can such non-self practice be permitted to be undertaken?