大般涅槃經義記 5.36

5.36

破受者中，文別有三：一觀出息、入息非我，「若識非我，出息、入息或能是我」因前疑後，「復念出息、入息是風」正明非我；第二觀察四大非我，「風是四大」尋前起後，是四大中風大所收，「四大之中何者是我」推以求實，「地性非我」正知無我；第三觀察色心非我，初先法說，「此身一切悉無有我」明其理無，「唯有心風和合示現」彰其假有，次喻，後合。

In refuting the experiencer, the text has three distinct parts: first, contemplating exhalation and inhalation as not the self: 'if consciousness is not the self, exhalation and inhalation might perhaps be the self' doubts what follows based on what preceded, and 'again thinking: exhalation and inhalation are wind' directly clarifies that they are not the self; second, contemplating the four great elements as not the self: 'wind is of the four great elements' follows what preceded to give rise to what follows, being subsumed under the wind element among the four great elements, and 'among the four great elements, which is the self?' investigates to seek reality, while 'the nature of earth is not the self' directly knows non-self; third, contemplating form and mind as not the self: first it explains in terms of Dharma, 'in this entire body there is no self at all' clarifying that it does not exist in principle, and 'there is only the combination of mind and wind demonstrating [it]' revealing its nominal existence; next is a simile, followed by its application.