大般涅槃經義記 4.228

4.228

就後難中，句別有二：一以性同徵破別得，「若諸眾生皆有佛性，何因緣故舍利弗等以小涅槃而般涅槃，乃至菩薩於大涅槃而般涅槃？」二以性同責不同得，「如是等人若同佛性，何故不同如來涅槃而般涅槃？」亦有經言不般涅槃，所謂不般二乘涅槃。

Regarding the latter objection, there are two distinct lines: first, using the identity of nature to challenge and refute distinct attainments: "If all sentient beings have buddha-nature, for what reason do Śāriputra and others enter parinirvāṇa with a lesser nirvāṇa, up to bodhisattvas entering parinirvāṇa with the great nirvāṇa?"; second, using the identity of nature to question why their attainments are not identical: "If such persons share the same buddha-nature, why do they not enter parinirvāṇa identically with the Tathāgata's nirvāṇa?" There are also sūtras stating that they do not enter parinirvāṇa, meaning that they do not enter the nirvāṇa of the two vehicles.