大般涅槃經義記 5.158

5.158

第三約就事理分二，事為世諦，理為第一。事有假實，如我眾生乃至兔角、旋火輪等是其假中，諸陰界入是其實事，此等一切同名世諦；苦、集、滅、道法相道理為第一義。

Third, the two are divided with reference to facts and principle: facts are conventional truth; principle is the ultimate. Facts include the nominal and the real: things such as self, sentient beings, up to rabbit horns, firebrand circles, and the like are within the nominal; the aggregates, realms, and bases are real facts—all these together are named conventional truth. The principle of dharma-marks of suffering, origin, cessation, and path is ultimate truth.