大般涅槃經義記 4.92

4.92

問曰：此章是外國人世俗所學用表世事，今以何故云涅槃法是其字義？釋言：文字詮表不定，用表世事，事為字義；用表佛法，法為字義；乃至此方急就章等類亦同爾，故今宣說涅槃等法以為字義，下釋可知。「是十四音名為字本」重復摽舉，「噁者」已下別顯其義。

Question: This chart is learned by secular people in foreign lands to express worldly matters; why is it now said that the dharma of nirvāṇa is the meaning of its letters? Explanation: Letters express indeterminately: when used to express worldly affairs, the affairs are the meaning of the letters; when used to express the Buddhadharma, the dharma is the meaning of the letters; and even primers like the *Jijiu Zhang* in this land are likewise of this kind. Therefore, expounding dharmas such as nirvāṇa is now taken to be the meaning of the letters, as can be known from the explanation below. "These fourteen sounds are called the root of letters" repeats the indication; from "*E* means..." downward, it reveals their meaning individually.