大般涅槃經義記 6.190

6.190

就下寄人顯勝之中，迦葉先問，如來次辨，迦葉後領。辯中，初明世間菩薩依經起行不可思議，「菩提不可以喻比」下明出世間菩薩依經成德不思。世間菩薩有三種心，是故不思：一求菩提心；二又菩薩見生死過，非是聲聞、緣覺及下念眾生心；三無量眾生發菩提心，見生死過即便退下厭有為心。出世菩薩亦有此三，至時當辯。

Regarding the section below on revealing excellence with reference to persons: Kāśyapa first asks, the Tathāgata next explains, and Kāśyapa subsequently receives and understands it. In the explanation, first it clarifies that worldly bodhisattvas initiating practice based on the sūtra is inconceivable; from "Bodhi cannot be compared by analogy" downward, it clarifies that supramundane bodhisattvas accomplishing virtue based on the sūtra is inconceivable. Worldly bodhisattvas have three kinds of mind, and for this reason they are inconceivable: first, the mind seeking bodhi; second, furthermore, when the bodhisattva sees the faults of birth-and-death, it is not the mind of śrāvakas, pratyekabuddhas, or inferior beings who are mindful of sentient beings; third, although immeasurable sentient beings generate the mind of bodhi, seeing the faults of birth-and-death they immediately regress, [yet the bodhisattva has] the mind that is weary of the conditioned. Supramundane bodhisattvas also have these three; they will be explained when the time comes.