大般涅槃經義記 5.280

5.280

問曰：何故緣於如來為益眾生？若益眾生應是法緣，何故不名為法緣乎？通亦是法，但佛是人，故不名法。又為簡別世間法故不名法緣。若佛是人，即是眾生，何故不名眾生緣乎？通則如來亦是眾生，為欲簡別所益眾生，故不名之。就後義中，緣生與樂名眾生緣破眾生相，見一切法皆從緣生，名曰法緣。

Question: Why is taking the Tathāgata as conditions done to benefit sentient beings? If it benefits sentient beings, it should be having dharmas as conditions; why is it not named having dharmas as conditions? Broadly speaking, it is also a dharma, but the Buddha is a person, hence it is not named a dharma. Furthermore, it is not named having dharmas as conditions in order to distinguish him from worldly dharmas. If the Buddha is a person, then he is a sentient being; why is it not named having sentient beings as conditions? Broadly speaking, the Tathāgata is also a sentient being, but in order to distinguish him from the sentient beings who are benefited, it is not so named. In the latter meaning, taking sentient beings as conditions and giving bliss is called having sentient beings as conditions; shattering the mark of sentient beings and seeing that all dharmas arise from conditions is called having dharmas as conditions.