大般涅槃經義記 3.352

3.352

自下第三雙牒以結，「於生盲眾為作眼目」牒前教凡，「復為聲聞、緣覺作歸」牒教二乘。「如是」下結，教凡歸真名為無量惡諸眾生而作佛事，教小歸一名為智者而作佛事。

From here, the third part takes up both to conclude: "acting as eyes for the host of those blind from birth" takes up the earlier teaching of ordinary beings; "further acting as a refuge for śrāvakas and pratyekabuddhas" takes up the teaching of the two vehicles. From "thus" downward is the conclusion: teaching ordinary beings to take refuge in the true is called performing the Buddha's work for immeasurable evil sentient beings; teaching Hīnayāna to take refuge in the one is called performing the Buddha's work for the wise.