大般涅槃經義記 7.197

7.197

問曰：上說聲聞於佛具起四倒，今以何故但言起二？釋言：聲聞實於佛身具起四倒，佛身有故，於佛涅槃唯起二倒，涅槃無為是常、淨故。

Question: Above it was said that śrāvakas give rise to all four inversions regarding the Buddha; why does it now say that they give rise to only two? Explanation: Śrāvakas actually give rise to all four inversions regarding the Buddha's body, because the Buddha's body exists; regarding the Buddha's nirvāṇa, they give rise to only two inversions, because the unconditioned state of nirvāṇa is permanent and pure.