大般涅槃經義記 5.292

5.292

就下法相不定之中，初總，次別，後結非虛。「如來世尊有大方便」是初總也。「無常」下別，別中細分有十二對：初之四對約就生死涅槃分別。生死之法實無常、苦、無我、不淨，如來隨化，為眾生說三十三天常、樂、我、淨，如來實是常、樂、我、淨，隨化宣說無常、苦等。

Regarding the section below on the indefiniteness of the marks of dharmas, first there is a general [statement], next the specific [points], and finally the conclusion that [these teachings] are not false. "The Tathāgata, the World-Honoured One, has great expedient means" is the initial general statement. From "impermanent" onward are the specific points; in the specific points, a detailed division yields twelve pairs: The first four pairs are differentiated with reference to saṃsāra and nirvāṇa. The dharmas of saṃsāra are in truth impermanent, suffering, non-self, and impure; the Tathāgata, adapting to transformation, tells sentient beings that the Trāyastriṃśa Heaven is permanent, blissful, self, and pure; the Tathāgata is in truth permanent, blissful, self, and pure, yet adapting to transformation he preaches impermanence, suffering, and so forth.