大般涅槃經義記 6.206

6.206

就實離中，初就身說，「菩薩不見一法是身」不取身相。「不見是業」不取殺、盜、邪、婬業相，「及離主」者，不取離行及離者相，「而有離」者，離前相故，諸業永無，畢竟不起，故云離矣。「是故不思」總以結歎。次就口說，類身可知。下就意說，「從身離身、從口離口」簡前異後。「從慧遠離，非身非口」簡後異前。

Regarding renunciation with reference to reality, it first speaks with reference to the body: "The bodhisattva does not see a single dharma that is the body" means not grasping the marks of the body. "Does not see this karma" means not grasping the marks of karma such as killing, stealing, and sexual misconduct. "And the agent of renunciation" means not grasping the marks of the practice of renunciation or the one who renounces. "Yet there is renunciation" means that because one is free from the aforementioned marks, all karmas are perpetually absent and will ultimately never arise, hence it is called renunciation. "Therefore it is inconceivable" sums up and concludes with praise. Next it speaks with reference to speech, which by analogy with the body can be understood. Below it speaks with reference to mind: "from the body renouncing the body, from speech renouncing speech" distinguishes the former as different from the latter. "From wisdom distant renunciation, neither body nor speech" distinguishes the latter as different from the former.