大般涅槃經義記 3.50

3.50

就初對中，「我為聲聞有肉眼說，不為學大」，正辨所教。誰是學大？所謂善趣五階菩薩，彼自見法，魔不能惑，是故不須教其降魔。「聲聞之人雖有」已下，彰其二人眼別不同，成其須教、不須教義。聲聞之人雖有天眼，見諸色像，於大乘法不能都見，「故名肉眼」；「學大乘者雖有肉眼」，不見遠色，照見佛乘，名為「佛眼」。「何以」下釋，以大乘經名為佛乘，此乘最上，菩薩見之，故名佛眼。

In the first pair, 'I speak for śrāvakas who have the flesh eye, not for those who study the Great [Vehicle]' directly distinguishes those who are instructed. Who are those who study the Great [Vehicle]? Namely, the bodhisattvas of the five stages who skillfully proceed; seeing the Dharma for themselves, Māra cannot delude them, and for this reason there is no need to instruct them to subjugate Māra. From 'Although persons who are śrāvakas have...' below, it demonstrates the difference in eyes between these two persons, establishing the meaning of needing instruction versus not needing instruction. Although persons who are śrāvakas possess the divine eye and see various forms, they cannot completely see the Mahāyāna Dharma, 'hence it is called the flesh eye.' 'Although those who study the Mahāyāna have the flesh eye,' not seeing distant forms, they illuminate and see the Buddha Vehicle, being called the 'buddha eye.' From 'Why...' below, it explains: because the Mahāyāna sūtras are called the Buddha Vehicle, this vehicle being supreme, when a bodhisattva sees it, it is therefore called the buddha eye.