大般涅槃經義記 5.402

5.402

次明麁獷虛妄之言於化無宜，如來不說。先辯語相，「麁獷」翻前所少柔軟、「虛妄」翻實、「不愛」翻愛，「非時、非法、不益」同前，下結不說。

Next, he clarifies that harsh and false speech that is unsuitable for transformation is not spoken by the Tathāgata. He first explains the characteristics of the speech: "harsh" reverses the previously omitted "gentle"; "false" reverses "true"; "unpleasant" reverses "loved"; "untimely, unlawful, and unbeneficial" are the same as before. Below, he concludes that it is not spoken.