大般涅槃經義記 7.2

7.2

上來難破聞、不聞義，自下第二辯實異相，明不可聞。然今且就涅槃一法明不可聞，餘類可知。於中有二：一明涅槃不同色聲故不可聞、二明涅槃非三世攝故不可聞。

The preceding has refuted the meanings of hearing and not hearing. From here below, the second part discriminates reality from differentiated characteristics, clarifying that it cannot be heard. However, here we clarify that it cannot be heard provisionally in terms of the single dharma of nirvāṇa; the rest can be known by analogy. Herein there are two: first, clarifying that because nirvāṇa is not identical to form and sound, it cannot be heard; second, clarifying that because nirvāṇa is not subsumed within the three periods of time, it cannot be heard.