大般涅槃經義記 7.202

7.202

「如來畢竟入涅槃」下是第三段，迷別執同。不知如來別異二乘，謂同二乘畢竟涅槃，「聲聞、緣覺、諸佛涅槃等無差別」。「以是義」下結明非大。

From "The Tathāgata enters ultimate nirvāṇa" downward is the third section, which is being confused about distinction and grasping at identity. Not knowing that the Tathāgata is distinct from the two vehicles, they claim that just as the two vehicles [enter] ultimate nirvāṇa, "the nirvāṇa of śrāvakas, pratyekabuddhas, and all buddhas is equal and without distinction." From "For this reason" downward concludes by clarifying that it is not great.