大般涅槃經義記 4.83

4.83

就此章中，迦佉已下三十四字是其字體，初十二字是生字音，末後四字是呼字音，將初十二呼彼迦等生字之時有單、有複，其單呼者依後四中栗、離二音，其複呼者用後億力、伊離二音，單、複呼中並有長聲、短聲之別，故有四音。前後合說有十六音，而經說言十四音者，前十二中後二助音非是正音，故除此二說十四音。

Within this chart, the thirty-four letters from *jia* and *qu* downward are the graphic bodies. The first twelve letters are the sounds that generate letters; the final four letters are the vocalising sounds. When taking the initial twelve to vocalise those thirty-four letters such as *jia* to generate letters, there are simple and compound: the simple vocalisation relies on the two sounds *li* and *li* among the latter four; the compound vocalisation uses the two sounds *yili* and *yili* among the latter four. In both simple and compound vocalisations, there is a distinction between long and short sounds, hence there are four sounds. Taken together, the earlier and later make sixteen sounds; but as for why the sūtra says fourteen sounds, among the first twelve the latter two are auxiliary sounds and not primary sounds, so excluding these two, fourteen sounds are spoken of.