大般涅槃經義記 5.222

5.222

自下第三因中計我，於中初明計身為我，「我是信」下計行為我。身中三句：一計眼等六根為我、二計色等六塵為我、三計地等四大為我。行中亦三：初計信心多聞為我，迷行方便；次計檀等六度為我，迷其行體；後計三十七品為我，迷其道法。

From here below, the third [part] concerns conceptualizing a self within the cause. Within this, it first explains conceptualizing the body as the self, and from 'I am faith' onward, conceptualizing practice as the self. Regarding the body there are three phrases: first, conceptualizing the six sense faculties such as the eye as the self; second, conceptualizing the six dust-objects such as forms as the self; third, conceptualizing the four great elements such as earth as the self. Regarding practice there are also three: first, conceptualizing faithful mind and extensive learning as the self, which is deluded about the expedient means of practice; next, conceptualizing the six perfections such as giving (dāna) as the self, which is deluded about the substance of practice; finally, conceptualizing the thirty-seven factors [of awakening] as the self, which is deluded about the dharmas of the Path.