大般涅槃經義記 7.362

7.362

第二句中，曲有兩句：「若斷是者，諸菩薩等於無量劫已斷煩惱，何故不得稱為涅槃」是第一句，准上責下。佛斷得是，菩薩亦斷，以何義故不名涅槃？此亦即是准下徵上。菩薩斷處不名涅槃，明佛斷處亦非涅槃。「俱是斷處，何緣獨稱諸佛有之，菩薩無耶」是第二句，舉同責別。斷處不殊，何故佛有，菩薩偏無？此亦即是准下驗上，菩薩有斷而無涅槃，明佛涅槃非是斷處。此之二句，下佛別答，宜審記知。

In the second sentence, there are subtly two phrases: "If severance is it, the bodhisattvas and others have already severed the defilements countless kalpas ago; why can they not be said to have nirvāṇa?" is the first phrase, reproaching what is below based on what is above. If the Buddha's severance counts as it, the bodhisattvas have also severed them; for what reason are they not said to have nirvāṇa? This is also questioning what is above based on what is below: if the bodhisattvas' place of severance is not called nirvāṇa, this clarifies that the Buddha's place of severance is also not nirvāṇa. "Both being the place of severance, on what account is it stated solely that the buddhas have it and bodhisattvas do not?" is the second phrase, citing their identity to reproach the distinction. Since the place of severance does not differ, why do buddhas have it while bodhisattvas specifically lack it? This is also verifying what is above based on what is below: bodhisattvas have severance but lack nirvāṇa, clarifying that the Buddha's nirvāṇa is not the place of severance. These two phrases are answered separately by the Buddha below, and one should carefully keep them in mind.