大般涅槃經義記 6.286

6.286

第三番中，明其為者為於未見佛性眾生，解行已前通名不見，亦可九地已還菩薩未眼見故通名不見，先舉後釋，見佛性者不名眾生，故不為之；阿闍世者，舉阿闍世般取未發菩提心者。

In the third round, it explains that "for" is for the sake of beings who have not yet seen the buddha-nature—all prior to understanding-practice are collectively termed not seeing, or it may also be that bodhisattvas on or below the ninth ground have not yet seen it with their [buddha] eye and are thus collectively termed not seeing; first presenting and then explaining, since those who have seen the buddha-nature are not called beings, he does not act for them; "Ajātaśatru" adduces Ajātaśatru to subsume those who have not yet generated the bodhicitta.