大般涅槃經義記 6.205

6.205

「有身離」下是其第三離有為行不可思也。於中，初先隨相說離，「不見一」下就實明離。前中，初先標列三業，「身離非口」是其身業、「口離非身」是其口業、「非身非口而亦遠離」是其意業，三業相異故皆言非。下辯可知。

From "Having bodily renunciation" downward is the third, the practice of departing from the conditioned being inconceivable. Within this, first it explains renunciation in accordance with marks; from "Not seeing a single..." downward, it clarifies renunciation with reference to reality. In the former, it first designates and lists the three karmas: "bodily renunciation is not oral" is bodily karma; "oral renunciation is not bodily" is oral karma; "neither bodily nor oral yet also distant renunciation" is mental karma. Because the three karmas are distinct from one another, all are designated as "not." The subsequent explanation can be understood.