大般涅槃經義記 5.320

5.320

自下第四明修成相，亦得名為分定大小，始修名小，終成名大。始修之時，緣觀分別，心有所緣則有所不緣，故名為小，又難成就，故名為小。終成之時，滅去緣觀，心如虛空，無所分別，等眾生界，平等攝取，故名為大，又成不退，過餘始學，故名為大。

From here below, the fourth [section] clarifies the marks of practice and consummation; it can also be called determining the division between Mahāyāna and Hīnayāna: initial practice is called small, while final consummation is called great. At the time of initial practice, when engaging in conceptualization of objects, if the mind has something it takes as an object, then there is something it does not take as an object, and therefore it is called small; furthermore, being difficult to accomplish, it is called small. At the time of final consummation, having extinguished conceptualization of objects, the mind is like empty space, without any discrimination; it encompasses sentient beings equally, universally gathering them in, and therefore it is called great; furthermore, having accomplished non-retrogression, it surpasses other beginners, and therefore it is called great.