大般涅槃經義記 4.241

4.241

自下第三明行得果，於中有二：一明如來隨類異說、二「如人生」下隨機巧說、隨類異說，答上云何示多頭矣。於中，初明如來為生而作父母，「所以」下釋種種形類以一音說，各各得解。解釋有三：一就真論一，如來以一法䗍聲說，眾生於中各各得解，如一真身眾生異見，常寂之聲是法䗍聲，於淨耳者無時不聞，於不淨耳無時暫聞，故曰常寂；二約法論一，佛說一苦，眾生於中各各異解，集、滅、道等一切皆然，故經說云「佛以一音演說法，眾生各各隨所解」；三約方言以論其一，如來具作一梵音說，眾生於中各各得解，餘亦如是，故經說言「佛以一音演說法，眾生隨類各得解」，今此所明據後言之。「以是」下結。

From here, third, clarifies the fruits attained through practice, wherein are two parts: first, clarifying the Tathāgata's differentiated teaching according to species; second, from "Just as a person giving birth" downward, his skillful teaching according to capacity; differentiated teaching according to species answers the above question: How does one manifest multiple heads? Therein, first it clarifies that the Tathāgata acts as father and mother for sentient beings; from "Why?" downward, it explains that he speaks to various kinds and species with a single voice, and each attains understanding. The explanation has three parts: First, discussing oneness with respect to the real: the Tathāgata speaks with the sound of a single dharma-conch, and sentient beings within it each attain understanding; just as with the one true body, sentient beings see it differently; the sound of eternal tranquility is the sound of the dharma-conch, which those with pure ears never fail to hear, while those with impure ears never hear even for a moment, and therefore it is called "eternally tranquil." Second, discussing oneness with reference to phenomena: the Buddha speaks of a single suffering, and sentient beings within it each understand it differently; the same applies to all of origination, cessation, the path, and so forth; therefore the sūtra says: "The Buddha expounds the Dharma with a single voice, and sentient beings each follow their own understanding." Third, discussing oneness with reference to regional dialects: the Tathāgata speaks fully in a single Brahmā sound, and sentient beings within it each attain understanding; the rest are also like this; therefore the sūtra says: "The Buddha expounds the Dharma with a single voice, and sentient beings each attain understanding according to their kind"; what is clarified now is based on the latter phrasing. From "For this reason" downward is the conclusion.