大般涅槃經義記 8.177

8.177

自下第三明其不見，先舉昔說明緣甚深，眾生不見，「以何義」下釋顯不見。前中初言「以是義」者，以是因緣從緣轉變為因、為果，體性常恒，非因果故。「我經中說甚深甚深無知無見」，於中四句：十二因緣「甚深甚深」為第一句，直嘆法深，明凡二乘不見所由；「無知無見，不可思惟」為第二句，明凡不見；「乃是諸佛菩薩境界」為第三句，寄人顯深；「非諸聲聞緣覺所及」為第四句，明小不見。此舉昔說。

The third [part] below clarifies non-seeing: first it cites past teachings to explain that conditions are extremely profound and that sentient beings do not see them; "In what sense?" and below explains and reveals their non-seeing. In the first part, the initial words "For this reason" mean: because these causes and conditions transform in accordance with conditions into causes and effects, while their essential substance is permanent and eternal, being neither cause nor effect. "I stated in the sūtra, 'Extremely profound, extremely profound, without knowledge and without sight'"; within this are four phrases: the twelve links of dependent origination being "extremely profound, extremely profound" is the first phrase, which directly praises the profundity of the dharma and clarifies the reason why ordinary beings and the two vehicles do not see it; "without knowledge and without sight, inconceivable" is the second phrase, which clarifies that ordinary beings do not see it; "it is the realm of buddhas and bodhisattvas" is the third phrase, which relies on persons to reveal profundity; "it is not within the reach of any śrāvakas or pratyekabuddhas" is the fourth phrase, which clarifies that the Hīnayāna does not see it. This cites the past teaching.