大般涅槃經義記 5.165

5.165

初中兩番：一就苦等明其淺深三種差別。苦中三者，三苦之八事苦差別直名為苦，即此苦法因緣有無法相不謬說之為諦，不同向前一實之諦所依不空如來藏性名之為實。集中三者，諸業煩惱說之為集，諦實如上。滅中三者，數滅無為直名為滅，諦實如上。道中三者，戒、定、慧等直名為道，諦實如上。二明如來虛空佛性不同前二，但即其實。如來有二：一報、二法。若論報身，即滅、即道；今說法身，是故乃至非滅、非道。

In the first, there are two turns: First, with respect to suffering and so forth, it clarifies their three kinds of distinction in shallowness and depth. Among the three in suffering: the eight factual sufferings of the three sufferings are directly called suffering; this dharma of suffering being existent or nonexistent through causes and conditions, its dharma-mark being unerring, is spoken of as a truth; this is unlike the prior one real truth, the nature of the non-empty tathāgatagarbha on which it relies, which is named real. Among the three in origin: all karmas and afflictions are spoken of as origin; truth and reality are as above. Among the three in cessation: analytical cessation, the unconditioned, is directly called cessation; truth and reality are as above. Among the three in the path: morality, concentration, wisdom, and so forth are directly called the path; truth and reality are as above. Second, it clarifies that the Tathāgata, space, and the buddha-nature are unlike the former two, but are identical solely to their reality. The Tathāgata has two: first, reward; second, dharma. If one discusses the reward body, it is identical to cessation and identical to the path; now speaking of the dharmakāya, it is therefore even not cessation and not path.