大般涅槃經義記 3.349

3.349

次教歸法，「一切眾生皆歸非真邪偽之法」舉其所教，亦即顯其須教所以。別相不實故曰非真，理外妄立稱曰邪偽。亦可名彼外道邪法以為非真邪偽之法。「我當次第為說真法」教令歸實，先教別相，後教一體，故云次第。亦可先教真佛，次教真法，故云次第。

Next, he teaches taking refuge in the Dharma: "All sentient beings take refuge in untruthful, erroneous, and counterfeit dharmas" adduces what is taught, and also reveals the reason why teaching is necessary. Because the distinct marks are not real, they are called "untruthful"; being falsely posited outside of principle, they are called "erroneous and counterfeit." Alternatively, the erroneous dharmas of non-Buddhists may be called untruthful, erroneous, and counterfeit dharmas. "I shall sequentially explain the true Dharma for them" teaches them to take refuge in reality. Teaching the distinct marks first and teaching the single essence later is why it says "sequentially." Alternatively, teaching the true Buddha first and teaching the true Dharma next is why it says "sequentially."