大般涅槃經義記 4.91

4.91

文中初就噁阿等音以辨字義，次就迦佉伽𠷐俄等三十四字以辨字義，後就魯流盧樓四字以辨字義。就初音中有十二字，而經文中云十四音，義如前解，除却後二，加後魯流盧樓四字為十四耳。文中初音「有十四音名為字義」總以摽舉。「所言字者，名涅槃」等總顯其義。字者，外國名阿察羅，此方義翻名為無盡，與彼涅槃常義相同，故名涅槃。

In the text, it first distinguishes the meaning of the letters in terms of the sounds such as *e* and *a*; next it distinguishes the meaning of the letters in terms of the thirty-four letters such as *jia*, *qu*, *qie*, *qie*, and *e*; and finally it distinguishes the meaning of the letters in terms of the four letters *lu*, *liu*, *lu*, and *lou*. Among the initial sounds there are twelve letters, yet the sūtra text says 'fourteen sounds'; the meaning is as explained before: excluding the latter two and adding the latter four letters *lu*, *liu*, *lu*, and *lou*, they make fourteen. In the text, the initial sound, "There are fourteen sounds called the meaning of letters," indicates this generally. "What is called 'letters' is named nirvāṇa..." and so on reveals its meaning generally. A letter (*zi*) is called *akṣara* in foreign lands, which is translated into this land's meaning as 'inexhaustible'; since it is identical in meaning with the permanence of that nirvāṇa, it is called nirvāṇa.