大般涅槃經義記 5.149

5.149

三麁細分別，聲聞於諦總相麁知，不能微細，故名有量；菩薩於諦所知微細，如一苦中能知無量微塵數苦，餘亦如是，故曰無量。今此所論據後言耳。上智所知無量四諦，昔經未辯，故不名說。

Third, distinguishing by coarse and subtle. Śrāvakas have a general and coarse knowledge of the truths and cannot know them subtly, hence called having measure; bodhisattvas know the truths subtly, so that within a single suffering they can know sufferings as numerous as immeasurable fine dust motes, and the rest are also like this; hence called measureless. What is discussed here is based on this latter statement. The measureless four truths known by superior wisdom were not analyzed in former sūtras, so they were not called spoken.