大般涅槃經義記 6.396

6.396

前中初言「修大涅槃得十功德」總舉德體，下歎顯深，文有九句，前三出情、後六離相。就前三中，「不與聲聞、辟支佛共」明過二乘不可思議，超出近學，地前緣知不能測及名「不可思」，「聞者驚怪」勝過凡夫，聞生誹謗故曰驚怪。

Within the former, first the statement "Cultivating the Great Nirvāṇa, one attains ten virtues" generally brings forth the essence of the virtues. Below, it praises them to reveal their depth, and the text has nine phrases: the first three transcend conceptual thought, and the latter six are free from marks. Within the first three, "Not shared with śrāvakas and pratyekabuddhas" explains that they surpass the two vehicles and are inconceivable. Exceeding proximate learning, they cannot be measured or reached by the cognitive conditions of those prior to the grounds; thus they are called "inconceivable." "Those who hear them are astonished and shocked" means that they surpass ordinary beings; hearing them, they give rise to slander, and thus it is said that they are astonished and shocked.