大般涅槃經義記 6.171

6.171

下重顯前涅槃有義。今此借彼世俗有名而顯涅槃，恐畏世人取同世有，故須拂遣以顯非有。於中初法，「涅槃非有，諸佛因世說言有」者，涅槃離相、涅槃離性，故言非有，非令無法。言離相者，無有自相，亦無他相。言離性者，萬德同體，互相集成，未有一德別守自性。雖復非有，諸佛借彼世俗有名而演說之。次以喻顯，如世間之實無有子，因他有子說言有子；亦如世人實無有道，因他出世聖人有道，宣說世俗凡夫有道。下合顯法，「涅槃亦爾」，實無有相，「因世間有說之為有」。「諸佛成」下約法顯人。

Below, it reveals again the aforementioned meaning of the 'being' of nirvāṇa. Here, by borrowing that worldly 'being' to reveal nirvāṇa, fearing that worldly people might take it to be identical with worldly being, it must sweep it away to reveal non-being. Within this, first is the Dharma: 'Nirvāṇa is not a being; the buddhas, based on worldly convention, say that it exists.' Nirvāṇa is free from marks and nirvāṇa is free from self-nature; therefore it is said to be 'not a being', but not that it is a non-existent dharma. As for 'free from marks': there is neither an intrinsic mark nor an extrinsic mark. As for 'free from self-nature': the myriad virtues share the same substance and mutually integrate to form it; not a single virtue separately maintains its own intrinsic nature. Although it is not a being, the buddhas borrow that worldly 'being' to expound it. Next, it reveals it through similes: just as in the world someone truly has no child, yet on the basis of others having children says they have a child; and also as worldly people truly have no path, yet on the basis of transmundane noble ones having the path, it is declared that worldly ordinary beings have the path. Below, it unites them to reveal the Dharma: 'nirvāṇa is also like this'—it truly has no marks; 'based on worldly being, it is spoken of as existing.' From 'the buddhas attain' onward, it reveals the person through the Dharma.