大般涅槃經義記 7.3

7.3

前中兩句：一舉麁顯細，明色與聲可得見聞。「凡是色法或是可見、不可見」者，色有三種：一可見有對，謂眼所行；二不可見有對，謂耳、鼻、舌、身所對之色；三不可見無對，謂法塵中無作之色。此三種中，初一可見，餘不可見，是以言「或」。又色塵中現在可見，過未叵見，亦得言「或」。「聲亦如是，或是可聞、不可聞」者，現在可聞，過未叵聞。二辨細異麁，明「大涅槃不同色、聲，云何而言可得見聞」。

In the former [section] there are two clauses: First, adducing the coarse to reveal the subtle, clarifying that form and sound can be seen and heard. Regarding 'all dharmas of form are either visible or invisible': there are three types of form: 1. visible and obstructive, meaning the domain of the eye; 2. invisible and obstructive, meaning the form confronted by the ear, nose, tongue, and body; 3. invisible and non-obstructive, meaning non-informative form among mental objects. Among these three types, the first one is visible and the rest are invisible; hence it says 'either.' Furthermore, among form objects, the present is visible, while the past and future cannot be seen, so one may also say 'either.' Regarding 'sound is likewise, either audible or inaudible': the present is audible, while the past and future cannot be heard. Second, discriminating the subtle from the coarse, clarifying: 'Great nirvāṇa is not identical to form and sound; how can it be said that it can be seen and heard?'