大般涅槃經義記 5.219

5.219

第二段中，文別有四：一明佛無著，自不見轉；二「若言常」下明佛體常，所以無轉；三「譬如因眼緣色」已下明說虛假，成佛不轉；四「虛空非生非出」以下明佛體寂，所以無轉。

In the second section, the text is divided into four: first, explaining that the Buddha is free from attachment and does not himself see any turning; second, from 'If one says eternal' onward, explaining that the Buddha's essence is eternal, which is why there is no turning; third, from 'Just as, dependent on the eye and conditioned by form' onward, explaining that preaching is nominal and conventional, establishing that the Buddha does not turn [the wheel]; fourth, from 'Empty space is unproduced and non-emergent' onward, explaining that the Buddha's essence is quiescent, which is why there is no turning.