大般涅槃經義記 5.293

5.293

次下兩對依正分別。「於非眾生說眾生」等是其正報，五陰非生，如來隨俗說為眾生，即彼世俗假名眾生，如來就實說非眾生。亦可如來體真常住名非眾生，佛隨化故說為眾生，生死凡夫實是眾生，佛破我、人說非眾生。「非物說物、物說非物」是其依報，於理非物，如來隨俗宣說為物，世俗諸物就理說非。

The next two pairs below are differentiated in terms of the dependent [environment] and the direct [retribution]. "Preaching sentient beings regarding what are not sentient beings" and so forth is the direct retribution: the five aggregates are not sentient beings, yet the Tathāgata, conforming to convention, speaks of them as sentient beings; regarding precisely those conventional nominal sentient beings, the Tathāgata speaks of them in terms of reality as not sentient beings. Alternatively, it can be said that the Tathāgata's essence is true and eternally abiding, hence called "not a sentient being," yet the Buddha, conforming to transformation, speaks of him as a sentient being; while ordinary persons in saṃsāra are in truth sentient beings, yet the Buddha, refuting the self and person, speaks of them as not sentient beings. "Preaching objects regarding what are not objects, and preaching non-objects regarding objects" is the dependent retribution: in terms of principle they are not objects, yet the Tathāgata, conforming to convention, proclaims them to be objects; regarding conventional objects, he speaks of them in terms of principle as non-[objects].