大般涅槃經義記 7.32

7.32

「云何生不生」問第三句，「世諦死時」釋顯其相，此名現報以為世諦，世諦是生，死名不生，「是名」下結。

"What is meant by arising non-arising?" questions the third clause. "At the time of death in conventional truth" explains and reveals its characteristic. This refers to the present retribution as conventional truth; conventional truth is arising, and death is called non-arising. From "this is called" downward concludes.