大般涅槃經義記 4.191

4.191

下明智人能解之中，「舉佛法等五種之法」合先陀婆，「有四無常」合有四實。此大乘中具有八實，說佛法僧解脫佛性權化之德有無常、苦、無我、不淨，說佛法僧解脫佛性真體常、樂、我、淨等義，是為八實。若通空有，具有十實。今此且舉無常等四以合前喻，是故但言有四無常。「蓋」乃是其不盡語也。四中唯一是其無常，今云何言有四無常？釋言：辯義有二種門：一分相門，唯一無常，苦等則非；二攝相門，無常為主，統攝諸義悉成無常，苦等亦然。今據攝相，是故四種俱名無常。

Below, in clarifying that the wise person is able to understand, "adducing the five kinds of dharmas, such as the Buddha and Dharma" matches saindhava; "there are four impermanences" matches having four realities. Within this Mahāyāna there are fully eight realities: expounding the provisional and transformative virtues of the Buddha, Dharma, Saṅgha, liberation, and buddha-nature as impermanent, suffering, non-self, and impure; and expounding the true essence of the Buddha, Dharma, Saṅgha, liberation, and buddha-nature as permanent, blissful, self, pure, and so forth—these are the eight realities. If one includes emptiness and existence, there are fully ten realities. Here it temporarily adduces the four, such as impermanence, to match the preceding simile; therefore it merely says that there are four impermanences. "Gai" (perhaps / covered) indicates words that are inexhaustive. Among the four, only one is impermanence; why then does it now say there are four impermanences? The explanation says: in explaining the meaning there are two approaches: first, the approach of distinguishing characteristics: only one is impermanence, while suffering and so forth are not; second, the approach of subsuming characteristics: impermanence is primary, subsuming all meanings so that they all become impermanent; suffering and so forth are also like this. Here it relies on subsuming characteristics; therefore all four kinds are called impermanent.