大般涅槃經義記 5.207

5.207

次廣明之，有十復次：一本無今生，生已還滅，故是無常，於中初總，次就內、外別以顯之，「是故」下結；二「所有」下明內、外色隨時變異，故是無常；三內、外味異，故是無常；四內、外力異，故是無常；五明內、外狀貌各異，故是無常，略但說內；六明內、外果報各異，故是無常；七明內、外名字異故，悉是無常；八內、外色壞已還合，故是無常；九內、外色隨時漸生，故是無常；十內、外滅異，故是無常。「凡夫」已下解釋凡夫計常所以，以見相似，相續而生，所以計常。

Next, it explains this extensively through ten "furthermores": First, fundamentally non-existent and now produced, having been produced it ceases again, and thus is impermanent; therein it first speaks generally and next clarifies it separately regarding internal and external [forms], with "for this reason" onward concluding. Second, from "all" onward, it explains that internal and external forms change according to time, and thus are impermanent. Third, internal and external tastes are diverse, and thus impermanent. Fourth, internal and external strengths are diverse, and thus impermanent. Fifth, it explains that internal and external shapes and appearances are each diverse, and thus impermanent, speaking briefly only of the internal. Sixth, it explains that internal and external retributions are each diverse, and thus impermanent. Seventh, it explains that because internal and external names are diverse, all are impermanent. Eighth, internal and external forms break apart and reassemble, and thus are impermanent. Ninth, internal and external forms gradually arise according to time, and thus are impermanent. Tenth, internal and external cessations are diverse, and thus impermanent. From "ordinary persons" onward, it explains the reason ordinary persons impute permanence: because they see similarity arising in continuity, they therefore impute permanence.