大般涅槃經義記 5.124

5.124

上來第二會通苦諦。「菩薩於八解苦無苦」是第三段明觀苦實，是苦實中無有苦相故曰無苦。「一切聲聞、辟支佛」下是第四段重復會通，以二乘人不知有為生滅善法能為無上菩提樂因，佛為是人於下苦中宣說有樂；「唯有菩薩住大涅槃」，知彼善法能為無上菩提樂因，亦為生死變易苦因，故說為苦，亦說為樂。

The above was the second [section], reconciling and harmonizing the truth of suffering. "Bodhisattvas understand in the eightfold [way] that suffering is non-suffering" is the third section, clarifying the contemplation of the reality of suffering: in this reality of suffering there is no mark of suffering, hence it is called "non-suffering." From "All śrāvakas and pratyekabuddhas" downward is the fourth section, reconciling and harmonizing again: because persons of the two vehicles do not know that conditioned, arising-and-perishing wholesome dharmas can serve as causes for the pleasure of unexcelled bodhi, the Buddha proclaimed for these people that there is pleasure amid lesser suffering. "Only bodhisattvas abide in the Great Nirvāṇa": knowing that those wholesome dharmas can serve as causes for the pleasure of unexcelled bodhi and also as causes for the suffering of change in saṃsāra, they therefore speak of them as suffering, and also speak of them as pleasure.