大般涅槃經義記 3.357

3.357

上來對凡起真歸心，下對二乘起一歸心。菩薩先思「云何三事與我一體」，下佛教示，「我示三事即是涅槃」，故名一體。然經論中說一不定：若就涅槃開示三歸，宣說三歸即涅槃體；若就佛性開示三歸，宣說三歸即是佛性；若就真諦開示三歸，宣說三歸即真諦體。故下文言「若能計三寶，常住同真諦，此即是佛最上誓願。」若就常義開示三歸，宣說三歸同一常體，故下文言「我不說佛、法、眾僧有差別相，唯說常恒，無有變易，無差別耳。」若就不二法門辯三，三即不二，故經說言「佛即是法，法即是僧，此之三寶皆無為相，與虛空等。」一切法亦爾，故曰一體。如是一切，今言三事，即是涅槃一門言爾。

The above was giving rise to the mind of true refuge with respect to ordinary beings; below is giving rise to the mind of a single refuge with respect to the two vehicles. The bodhisattva first reflects, "How can the three matters be of a single essence with me?" Below, the Buddha instructs, "I show that the three matters are none other than nirvāṇa," and therefore they are called a single essence. However, in the sūtras and treatises, the explanation of oneness is not fixed: if the three refuges are revealed in terms of nirvāṇa, it is proclaimed that the three refuges are the very essence of nirvāṇa; if the three refuges are revealed in terms of buddha-nature, it is proclaimed that the three refuges are none other than buddha-nature; if the three refuges are revealed in terms of ultimate truth, it is proclaimed that the three refuges are the very essence of ultimate truth. Therefore the text below says: "If one can regard the Three Jewels as permanently abiding and identical with ultimate truth, this is the Buddha's supreme vow." If the three refuges are revealed in terms of the meaning of permanence, it is proclaimed that the three refuges are of the same permanent essence. Therefore the text below says: "I do not say that the Buddha, the Dharma, and the Saṅgha have distinct marks; I say only that they are permanent, eternal, without change, and without difference." If the three are explained in terms of the Dharma-gate of non-duality, the three are none other than non-dual. Therefore the sūtra says: "The Buddha is none other than the Dharma; the Dharma is none other than the Saṅgha; these Three Jewels are all markless and unconditioned, equal to empty space." All dharmas are also like this; therefore they are called a single essence. In all such cases, saying here that the three matters are none other than nirvāṇa is merely speaking in terms of this one approach.