大般涅槃經義記 5.155

5.155

就初宗中，具說有七：一情理分別，妄情所取我、眾生等以為世諦，無我之理為第一義；二假實分別，瓶、衣、車乘、舍宅、軍眾如是一切假名之有名為世諦，陰、界、入等實法之有為第一義，故《雜心》云「若法分別時捨名則說等世俗也，分別無所捨是名第一義」；三理事分別，陰界入等事有為世，四諦十六行法相道理為第一義；四縛解分別，苦、集是世，滅道第一；五有為、無為分別，苦、集及道理中非上，同為世諦，滅諦精勝說為第一；六空有分別，於彼四諦十六行中除空、無我皆名世諦，空與無我理中精妙，說為第一；七行教分別，教名世諦，行名第一，故《雜心》云「經律阿毘曇是名俗正法，三十七覺品是名第一義」，今此但彰初之三門，餘略不辨。

Within the first doctrine, seven are fully explained: First, distinction between delusion and principle: the self, sentient beings, and so forth apprehended by deluded consciousness are conventional truth; the principle of non-self is ultimate truth. Second, distinction between the nominal and the real: nominal existents such as vases, clothes, carts, dwellings, and armies are conventional truth; real dharmic existents such as aggregates, realms, and bases are ultimate truth. Thus the *Abhidharma-hṛdaya-vyākhyā* says: 'If, when a dharma is analyzed, it discards its name, it is said to be equivalent to the conventional; if, upon analysis, nothing is discarded, this is called the ultimate.' Third, distinction between facts and principle: factual existence such as the aggregates, realms, and bases is the conventional; the principle of dharma-marks of the four truths and the sixteen aspects is ultimate truth. Fourth, distinction between bondage and liberation: suffering and origin are the conventional; cessation and path are the ultimate. Fifth, distinction between the conditioned and the unconditioned: suffering and origin, as well as what is not supreme within the principle, are together conventional truth; the refined and supreme truth of cessation is said to be the ultimate. Sixth, distinction between emptiness and existence: within the four truths and sixteen aspects, except for emptiness and non-self, all are called conventional truth; emptiness and non-self are refined and subtle within the principle, and are said to be the ultimate. Seventh, distinction between practice and teaching: teaching is called conventional truth; practice is called the ultimate. Thus the *Abhidharma-hṛdaya-vyākhyā* says: 'Sūtra, vinaya, and abhidharma are called the conventional true Dharma; the thirty-seven limbs of awakening are called the ultimate truth.' Now here, only the first three gates are manifested; the rest are omitted and not discussed.